Garvey Companys unadjusted trial balance includes the following account balances as of December 31, 2015:

	Debits			Credits
Cash	$	69,420
Accounts receivable		118,700
Interest receivable		1,380
Supplies		141,400
Prepaid insurance		8,900
Notes Receivable (short-term)		51,200
Equipment		283,400
Accumulated DepreciationEquipment				$	65,700
Accounts payable					106,100
Salaries and Wages Payable					22,000
Unearned revenue					9,600
Notes Payable (long-term)					89,000
Common Stock					220,500
Retained earnings					146,300
Service revenue					41,300
Interest revenue					22,300
Supplies Expense		0
Repair and Maintenance Expense		27,000
Rent Expense		18,200
Depreciation Expense		0
Insurance Expense		0
Salaries and Wages Expense		3,200
Totals	$	722,800		$	722,800

The following data are available to determine adjusting entries:

A)	Insurance purchased at the beginning of July for $8,900 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,450 has now been used.
B)	The company estimates $8,350 in depreciation each year.
C)	Account showed $87,700 of supplies on hand at the end of the year.
D)	An additional $300 of interest has been earned but has not yet been uncollected on the outstanding notes receivable.
E)	Services in the amount of $5,800 were performed for customers who had previously paid in advance.
F)	Services in the amount of $2,400 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.)

b.	Prepare an adjusted trial balance by completing the related columns in the table below.