we are determining adjustments, and it says " a study of the companys insurance policies shows that $1,360 is unexpired...

we are determining adjustments, and it says " a study of the companys insurance policies shows that $1,360 is unexpired at the end of the year." were supposed to put them in a chart with balance sheet account, amount of adjustment (- or +), balance after adjustment, income statement, amount of adjustment (- or +) and balance after adjustment and i dont know what to do?