As of December 31, 2018, Moon Glow Inc. had the following unadjusted trial balance. All accounts listed have normal balance Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense $ 17,000 3,480 3,800 7,600 24,000 3,480 34,000 12,080 44,680 37,080 The following information is also available: A) A count of supplies revealed $1,800 worth on hand at December 31, 2018. B) An insurance policy, purchased on January 1, 2018, covers four years. C) The equipment depreciates at a rate of $2.400 per year, no depreciation has been recorded for 2018. D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018 E) The accrued amount of salaries and wages at December 31, 2018 is $3,400. Required: Prepare the required adjusting journal entries 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.)