1 The unadjusted trial balance of Sterling Service Company, prepared as of December 31, 2018. includes the following account balances All of the accounts listed have normal balances. $ 12,000 Cash Accounts Receivable Supplies Prepaid Trance Equipment Accurated Depreciation Notes Payable long term) Deferred Revenue Salaries and Maes pense 1. 3.600 14.000 2. 4,000 7.000 The following information is also available A) A count of supplies revealed 5800 worth on hand at December 31, 2018 B) An insurance policy purchased on January 1, 2018, covers four years. The equipment depreciates at a rate of $1,400 per year, no depreciation has been recorded for 2018 Dj One half for 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018 The accrued amount of salaries and wages at December 31, 2018 is $2.400 Required: Prepare the required adjustments for the company as of December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)