FIODIem 230[L6 4-2, LO 4-3] Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2018: Debits $ 70,040 121,100 1,460 144,200 9,100 52,400 289,000 Credits Cash Accounts Receivable Interest Receivable Supplies Prepaid Insurance Notes Receivable (short-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings 67,000 108,100 22,400 10,000 90,600 224,900 149,100 42,100 22,700 Service Revenue Interest Revenue Supplies Expense Repair and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense salaries and Wages Expense Totals 27,600 18,600 3,400 $736,900 $736,900 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9,100 provided coverage for twelve months (July 2 018 through June 2019). The insurance coverage for July through December totaling $4,550 has now been used.