PROBLEM 2 The unadjusted trial balance of Mighty Fine Services Inc. includes the following account balances at December 31, 2015, its fiscal year-end. No adjustments have been recordeded. Assume all accounts have normal debit or credit balances. Notes Receivable Prepaid Rent Prepaid Insurance Unused Supplies Bank Loan Subscription Revenue Rent Expense Truck Operation Expense $10,000 -O- 600 500 5,000 9,000 3,900 4,000 The following information applies to the fiscal year-end: (a) Accrued interest of $250 has not yet been recorded on the NotesReceivable. (b) The $600 prepaid insurance is for a one-year policy, effective September1,2015. (c) A physical count indicates that $300 of supplies is still on hand at December31. (d) Interest on the bank loan is paid on the fifteenth day of each month ;the unrecorded interest for the last 15 days of December amounts to $25. (e) The Subscription Revenue account consists of one $9,000 cash receipt for a 6-month subscription to the corporation's Computer Trends report; the subscription period began December 1, 2015. (f) Three days of salary amounting to $300 remain unpaid and unrecorded atDecember31. (g) The rent expense account should reflect 12 months of rent. The monthly rent expense is $300. (h) A bill for December truck operation expense has not yet been received; an amount of $400 is owed