Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2015: Debits $ 71,770 127,700 1,680 151,900 9,650 55,700 304,400 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 70,600 113,600 23,500 11,100 95,000 237,000 156,800 44,300 23,800 29,250 19,700 0 3,950 Totals $775,700 $775,700 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9,650 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,825 has now been used. B) The company estimates $9,100 in depreciation each year. C) Account showed $95,200 of supplies on hand at the end of the year. D) An additional $450 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,550 were performed for customers who had previously paid in advance. F) Services in the amount of $3,900 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.) View transaction list 1 Record the entry for insurance expense expired during/ the period 2 Record the entry for depreciation expense for the period. 3 Record the entry for supplies used during the period 4 Record the entry for interest earned and receivable on the outstanding notes receivable for the period Credit Record the entry for services performed, for which customers had previously paid in advance. 5 Record the entry for services performed, which are not yet billed or recorded. 6 Note journal entry has been entered Record entry Clear entry View general journal b. Prepare an adjusted trial balance by completing the related columns in the table below Garvey Company Adjusted Trial Balance December 31, 2015 Debit Credit 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 Repairs and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals 0