Below is Rogers Services unadjusted trial balance at the end of December 2018 . Adjusting entries have not yet been made. Use the trial balance and the information below to complete the spreadsheet. \begin{tabular}{|c|l|} \hline Dec31 & A physical count show that $380 of supplies is still on hand. \\ \hline Dec & The equipment was purchased at the beginning of the year and is expected to last four years with no residual \\ 31 & value. \\ \hline Dec & Of the balance of unearned revenue, $410 has been earned. \\ 31 & \\ \hline Dec & The amount in prepaid insurance is for an annual policy that was paid on September 1,2018. \\ 31 & \\ \hline \end{tabular} Check