Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2018 Cash Debits $ 70,530 Accounts Receivable Interest Receivable Supplies Prepaid Insurance Notes Receivable (short-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable 122,900 1,520 146,300 9,250 53,300 293,200 Credits $ 68,000 109,600 Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings 22,700 10,300 91,800 228,200 151,200 Service Revenue 42,700 Interest Revenue 23,000 Supplies Expense Repair and Maintenance Expense 28,050 Rent Expense 18,900 Depreciation Expense Insurance Expense Salaries and Wages Expense Totals 3,550 $747,500 $747,500 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9,250 provided coverage for twelve months (July 2018 through June 2019). The insurance coverage for July through December totaling $4,625 has now been used. B) The company estimates $8,700 in depreciation each year. C) A count showed $91,200 of supplies on hand at the end of the year. D) An additional $370 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,150 were performed for customers who had previously paid in advance. F) Services in the amount of $3,100 were performed; these services have not yet been billed or recorded.