Wang Company accumulates the following adjustment data at December 31.
(a) Services performed but unbilled total $600.
(b) Store supplies of $160 are on hand. The supplies account shows a $1900 balance.
(c) Utility expenses of $275 are unpaid.
(d) Services performed of $490 collected in advance.
(e) Salaries of $620 are unpaid.
(f) Prepaid insurance totaling $400 has expired.