Final answer:
The data not yet recorded at year-end include adjustments such as insurance expired, wages payable, depreciation expense, and interest receivable. These adjustments are necessary for the accurate representation of a company's financial position and performance in the financial statements.
Step-by-step explanation:
Understanding Adjustments for Financial Statements
When addressing the data not yet recorded at December 31, we are dealing with adjustments needed for preparing accurate financial statements. Some examples of adjustments include insurance expired, wages payable, depreciation expense, and interest receivable for the current year.
Insurance expired is an expense that has been incurred but not yet recorded; therefore, it reduces the net income.
Wages payable represents a liability for services received but not yet paid for, affecting both the balance sheet and the income statement.
Depreciation expense is an allocation of the cost of an asset over its useful life and impacts the income statement through increased expenses and the balance sheet through accumulated depreciation.
Interest receivable is an asset representing earned but not yet received interest, impacting both the balance sheet and the income statement.
Without the specific amounts provided, precise calculation for each adjustment cannot be shown; however, it's important to ensure that all adjustments are recorded to reflect the true financial position of the entity at the year-end.