PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31, 2023, year-end follows: a. An analysis of the company's policies shows that $1,270 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $470 are on hand at the end of the year. 60 points abook c. The estimated annual depreclation on the equipment is $8,250 d. The estimated annual depreciation on the professional library is $4,590. e. The school offers off-campus services for specific employers. On November 1 , the company agreed to do a special six.month course for a client. The contract calls