PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers groups in off-site locations. Additional information available at the December 31, 2020, year-end follows: a. An analysis of the company's policies shows that $1,310 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $510 are on hand at the end of the year. c. The estimated annual depreciation on the equipment is $8,750 d. The estimated annual depreciation on the professional library is $4,770. e. The school offers off-campus services for specific employers. On November 1, the company agreed to do a spe course for a client. The contract calls for a monthly fee of $890, and the client paid the first five months' revenu the cash was received, the Unearned Extension Revenue account was credited. f. On October 15, the school agreed to teach a four-month class for an individual for $1,260 tuition per month pay. the class. The services to date have been provided as agreed, but no payment has been received. g. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the for each employee. h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and Februar PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers groups in off-site locations. Additional information available at the December 31, 2020, year-end follows: a. An analysis of the company's policies shows that $1,310 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $510 are on hand at the end of the year. c. The estimated annual depreciation on the equipment is $8,750 d. The estimated annual depreciation on the professional library is $4,770. e. The school offers off-campus services for specific employers. On November 1, the company agreed to do a spe course for a client. The contract calls for a monthly fee of $890, and the client paid the first five months' revenu the cash was received, the Unearned Extension Revenue account was credited. f. On October 15, the school agreed to teach a four-month class for an individual for $1,260 tuition per month pay. the class. The services to date have been provided as agreed, but no payment has been received. g. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the for each employee. h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and Februar