The following data for adjustment were found on the books and records of Homer Slim Company on 'December 31, 2019:

1. Sales salaries are uniformly $21,400 for a five-day workweek, ending Friday. The last payday of the year was Friday, December 27.

2. Accrued fees earned but not yet recorded at December 31, $10,500.

3. Depreciation expense for the year on the equipment is $6,500.

4. The company has determined that the allowance for uncollectible accounts should be $5,000

5. A three-year fire insurance policy was purchased on July 1, 2019, for $6,000. The company debited Insurance expense for the entire amount.