The following is the balance of unstructured estimates, which appear in the general ledger of the Limited Liability Company. Jaya Perkasa as of December 31, 2017 before adjustment: Capital $100,000 Account Receivable 46,000 Motor vehicle 25,800 Cash 59,000 Office Equipment 35,000 Account payable 50,000 Supplies 5,700 Wages expense 4,000 Prepaid Insurance 24,000 Prepaid Maintenance 12,000 Prepaid Advertising 24,000 Accumulated depreciation - Motor Vehicle 3,000 Retained Earnings', Jan 1 2017 12,000 Accumulated Depreciation - Office Equipment 8,000 Miscellaneous expense 18,000 Other known data for adjustments as of December 31, 2017 are as follows: a. Prepaid insurance, paid on August 1, 2017 for insurance premiums with a coverage period of 12 months starting August 1, 2017. b. Prepaid advertising, paid on September 1, 2017 for 24 times of advertising. Every month, ad serving will be done 2 times, each on the 5th and 20th starting from September 5, 2017 c. Prepaid maintenance is expenses for the maintenance of 4 units of motorized vehicles for 5 months, starting from November 1, 2017 based on a work contract. d. Depreciation expense is calculated using the straight-line method: The motor vehicle has a residual value of $2,000 with an economic life of 10 years E Office equipment has a residual value of $3,500 with an economic life of 10 years