The following accounts are taken from the records of Bill Pitt Corp. at the end of its first 12 months of operations ended December 31, 2015, prior to any adjustments. In addition to the balances in each set of accounts, additional data are provided for adjustment purposes if applicable. Treat each set of accounts independently of the others. a. Truck 6,000 Depreciation Expense Truck Acc. Dep'n-Truck 600 600 b. Additional information: The truck was purchased July 1; it has an estimated useful life of 4 years. C. Cash 600 Unearned Rent Rent Earned -0- 600