Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2022: Cash Debits $ 68,900 Credits bed 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 Service Revenue Interest Revenue Supplies Expense Repairs and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals 116,300 1,300 138,600 8,700 50,000 277,800 $ 64,500 104,100 21,600 9,200 87,400 216,100 143,500 40,500 21,900 26,400 17,800 3,000 $ 708,800 $ 708,800 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $8,700 provided coverage for twelve months (July 2022 through June 2023). The insurance coverage for July through December totaling $4,350 has now been used. B) The company estimates $8,150 in depreciation each year. C) A count showed $85,700 of supplies on hand at the end of the year. D) An additional $260 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. Help