The unadjusted balance in Supplies was $880 at December 31, 2021. The unadjusted balance in Supplies Expense was $0 at December 31, 2021. A year-end count showed $100 of supplies on hand. Wages earned by employees during December 2021, unpaid and unrecorded at December 31, 2021, amounted to $4,000. The last paychecks were issued December 28; the next payments will be made on January 6, 2022. The unadjusted balance in Salaries and Wages Expense was $43,000 at December 31, 2021. A portion of the stores basement is now being rented for $1,130 per month to K. Frey. On November 1, 2021, the store collected six months rent in advance from Frey in the amount of $6,780. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2021. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2021 is $2,300, although none has been recorded yet. On December 31, 2021, the unadjusted balance in Prepaid Insurance was $3,180. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2021. The unadjusted balance in Insurance Expense was $690, which was the cost of insurance from January 1 to June 30, 2021. Jaworskis store did some ski repair work for Frey. At the end of December 31, 2021, Frey had not paid for work completed amounting to $780. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022