Garvey Companys unadjusted trial balance includes the following account balances as of December 31, 2015: Debits Credits Cash $ 70,270 Accounts receivable 121,700 Interest receivable 1,480 Supplies 144,900 Prepaid insurance 9,150 Notes Receivable (short-term) 52,700 Equipment 290,400 Accumulated DepreciationEquipment $ 67,400 Accounts payable 108,600 Salaries and Wages Payable 22,500 Unearned revenue 10,100 Notes Payable (long-term) 91,000 Common Stock 226,000 Retained earnings 149,800 Service revenue 42,300 Interest revenue 22,800 Supplies Expense 0 Repair and Maintenance Expense 27,750 Rent Expense 18,700 Depreciation Expense 0 Insurance Expense 0 Salaries and Wages Expense 3,450 Totals $ 740,500 $ 740,500 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9,150 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,575 has now been used. B) The company estimates $8,600 in depreciation each year. C) Account showed $90,200 of supplies on hand at the end of the year. D) An additional $350 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,050 were performed for customers who had previously paid in advance. F) Services in the amount of $2,900 were performed; these services have not yet been billed or recorded. Required: a. Prepare the adjusting entries that are required at the end of the period. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)