the prepaid balance in the prepaid insurance account represent the remaining balance of two year policy purchased in April 2010 trial balance unjusted 31 October 2011 prepaid insurance 9350 the office furniture was purchased in March 1 2010 and has estimated useful life of two years of use it is expected that the furniture will be worthless office furniture October 31 2011 unjusted trial balance 61440 what are the adjustments t for this two transactions