Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2018: Credits Debits $ 71,510 126,500 1,640 150,500 9,550 55,100 301,600 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 $ 70, cee 112.609 23, 300 10,929 94,200 234,809 155, 40g 43,900 23,600 28,950 19,500 3,850 $768, 709 $768, 70e 768,700 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9.550 provided coverage for twelve months (July 2018 through June 2019). The insurance coverage for July through December totaling $4.775 has now been used. B) The company estimates $9,000 in depreciation each year. C) A count showed $94,200 of supplies on hand at the end of the year. D) An additional $430 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,450 were performed for customers who had previously paid in advance. F) Services in the amount of $3,700 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. 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 2 3 4 5 6 Record the adjusting entry for insurance expense expired during the period. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet