All of the transactions of Starfish Tattoo Parlor Inc. for the year have been journalized and posted. The following information has been gathered for the adjustment process as of December 31, 2016:

A)	The Supplies account shows a balance of $920. A count of supplies revealed $370 on hand.
B)	The $600 premium relating to a oneyear insurance policy was paid on December 1, 2016.
C)	The companys equipment, which was purchased last year, depreciates at a rate of $900 per year.
D)	On September 30, 2016, a customer paid $9,500 in advance for services. Of this amount, 30% was earned as of 12/31/16.
E)	Employees are paid $2,600 on Fridays for the 5-day work week, which ends on that Friday. However, December 31, 2016 falls on a Thursday.
F)	The company has completed $470 of work for customers; the customers have not yet been billed and the related revenue has not been recorded.

Required:
a.	Prepare the required adjusting entries required at December 31, 2016. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

b.	For each of the adjusting items, indicate the amount and the direction of effects of the adjusting journal entry on the elements of the balance sheet and income statement. Using the following format, indicate + for increase, for decrease, and leave blank for no effect.