Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2018: Credits Debits $ 70,270 121,700 1,480 144,900 9,150 52,700 290,400 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 Service Revenue Interest Revenue Supplies Expense Repair and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals $ 67,400 108,600 22,500 10,100 91,000 226,000 149,800 42,300 22,800 27,750 18,700 3,450 $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 2018 through June 2019). 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) A count 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. b. Prepare an adjusted trial balance by completing the related columns in the table below. Complete this question by entering your answers in the tabs below. Required A Required B 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.) View transaction list Journal entry worksheet