Garvey Company's unadjusted trial balance includes the following account balances as of December 31 2015 Debits $ 71,330 125,900 1.620 149,800 9,500 54,800 300,200 Credits Cash Accounts receivable Interest receivable Supplies Prepaid insurance Notes Receivable (short-term) Equipment Accumulated Depreciation-Equipment Accounts payable Salaries and Wages Payable Unearned revenue Notes Payable (long-term) Common Stock Retained earnings Service revenue Interest revenue Supplies Expense Repair and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense $ 69,650 112,100 23.200 10.800 93,800 233,700 154,700 43.700 23,500 28,800 19,400 3,800 Totals $765,150 $765,150 The following data are available to determine adjusting entries A) Insurance purchased at the beginning of July for $9,500 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,750 has now been used B) The company estimates $8,950 in depreciation each year C) Account showed $93,700 of supplies on hand at the end of the year D) An additional $420 of interest has been earned but has not yet been uncollected on the outstanding notes receivable E) Services in the amount of $6,400 were performed for customers who had previously paid in advance F) Services in the amount of $3,600 were performed, these services have not yet been billed or recorded