APPENDIX B Ex B–1 a Office Supplies (1) 4,570 (2) Office Supplies Expense (2) 4,110 4,110 b Office Supplies (2) Office Supplies Expense 460 (1) 4,570 (2) 460 Ex B–2 a Insurance Expense Prepaid Insurance 7,225 b Prepaid Insurance Insurance Expense 4,175 7,225 4,175 Ex B–3 a Unearned Advertising Revenue (2) 370,300 (1) Advertising Revenue 482,800 (2) 370,300 b Unearned Advertising Revenue (2) Advertising Revenue (2) 112,500 112,500 (1) 482,800 Ex B–4 Unearned Advertising Revenue Advertising Revenue 2,879,000 Circulation Revenue Unearned Circulation Revenue 6,045,000 55 2,879,000 6,045,000