Use the following information to calculate the dollar amount of each year-end adjustment for Senia Company as of December 31. No adjusting entries have been prepared during the year.

Unadjusted balance In the Prepald Insurance account on December 31 . Unexpired coverage as of December 31. Supplies account balance at beginning of year. Supplies purchased during the year Physical count of supplies at December 31. Balance in Uneamed revenue at beginning of year Cash received from customers in advance of performing services (recorded as Uneamed revenue). Portion of work completed as of December 31. $16,600 40% d. Unadjusted balance in Prepaid Rent Unexpired Prepaid rent as of December 31. $8,100 $2,700 e. Cost of equipment purchased on January 1 of current year Estimated salvage value Estimated useful life (years)