the following selected account balances are taken from a company's trial balances on June 30, 2021. The 'unadjusted' columns set for the general ledger balances before the adjusting entries were posted. The 'adjusted' entries reflect the month-end adjusting entries.

Account Title	Unadjusted	Adjusted
	Debit Credit.	Debit Credit.
prepaid insurance	$3,600	$3,450
office supplies on hand	1,000	1,100
equipment	9,600	9,600
accumulated depreciation	$1,280	$1,360
accounts payable	4,000	3,800
unearned revenue	800	700
notes payable	9,600	9,600
interest payable	2,304	2,448

b. what was the original cost of the insurance policy?

f. what is the equipment's estimated useful life in number of months?

h. how would assets, liability, and equity be affected if the adjusting entry for unearned revenues was inadvertently omitted?