a. Depreciation for the current year includes equipment, $2,800. b. Each Monday, Frostburg pays employees for the previous week's work. The amount of weekly payroll is $4,900 for a seven-day workweek (Monday to Sunday). This year, December 31 falls on Thursday. c. The beginning balance of Office Supplies was $2,400. During the year, Frostburg purchased office supplies for $2,800, and at December 31 the office supplies on hand totaled $1,500. d. Frostburg prepaid a two full years' insurance on April 1 of the current year, $4,800. Record insurance expense for the year ended December 31. e. Frostburg had earned $3,000 of unearned revenue. f. Frostburg had incurred (but not recorded) $190 of interest expense on a note payable. The interest will not be paid until February 28... g. Frostburg billed customers $7,000 for welding services performed.