Balance in Unearned revenue at beginning of year Cash received from customers in advance of performing services (recorded as Unearned revenue). Portion of work completed as of December 31. $18,20060% e. Cost of equipment purchased on January 1 of current year Estimated salvage value Estimated useful life (years) d. Unadjusted balance in Prepaid Rent Unexpired Prepaid rent as of December 31. e. Cost of equipment purchased on January 1 of current year Estimated salvage value Estimated useful life (years) Use the following information to calculate the dollar amount of each year-end adjustment for Nathaniel Poganski Company as of December 31. No adjusting entries have been prepared during the year. REQUIRED: Enter a formula in each yellow cell. Each formula must contain cell references. a. Unadjusted balance in the Prepaid Insurance account on December 31. $9,600 Unexpired coverage as of December 31. $2,110 1 \begin{tabular}{l|l} \hline A. B & \multicolumn{1}{c}{C} \\ \hline Name: & Nathaniel poganski \\ \hline Your scoie: & 0% \\ \hline \end{tabular} 13 b. Supplies account balance at beginning of year. Supplies purchased during the year Physical count of supplies at December 31. $1,450 $4,900 $1,020 \begin{tabular}{|c|l|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline December 31 & Supplies expense & & \\ \hline & Supplies & & \\ \hline \end{tabular}