Catherine’s Chart of Accounts also includes the following additional account titles: • Prepaid Insurance • Accrued Expense Payable • Office Supplies Expense • Depreciation Expense – Buildings • Depreciation Expense – Office Equipment The following information is also available: 1. A physical count of office supplies reveals that supplies totalling $420 are on hand at 30 June. 2. The balance in the Unearned Consulting Fees account includes $1200 earned for services rendered in the last week of June. 3. Estimated depreciation on the office equipment is $2140. Depreciation on the building is $8760. 4. A 12-month insurance policy was purchased on 1 April for $780. 5. The June monthly mortgage payment of $900 has not been paid or recorded. In each payment, $220 is attributable to interest. 6. The June telecommunications costs for $320 are unrecorded. No tax invoice has been received. 7. Salaries of $980 were owing to employees at 30 June 2020.