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12. 12a. 12b. 12c. 12d. The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2015, includes the following account balances.

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The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2015, includes the following account balances. All of the accounts listed have normal balances Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable (long-term) Unearned Revenue Service Revenue Salaries and Wages Expense $ 13,000 2,600 2,200 6,000 16,000 2,600 26,000 8,000 36,000 33,000 The following information is also available A) Account of supplies revealed $1,000 worth on hand at December 31, 2015 B) An insurance policy, purchased on January 1, 2014, covers four years C) The equipment depreciates at a rate of $1,600 per year, no depreciation has been recorded for 2015 D) Half (or 50%) of the amount recorded as Unearned Revenue remains unearned as of December 31 2015 E) The accrued amount of salaries and wages at December 31, 2015 are $2,600 Required Prepare the required annual adjustments for the company as of December 31, 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list view general journal Journal Entry Worksheet A count of supplies revealed $1,000 worth on hand at December 31, 2015 Transaction General Journal Debit Credit Enter debits before credits done clear entry record entry

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