Garvey Company's unadjusted trial balance includes the following account balances as of December 31 2015 Credits Debits $ 71,950 128,300 1,700 152,600 9,700 56,000 305,800 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 $ 70,950 114,100 23,600 11,200 95,400 238,100 157,500 44,500 23,900 0 29,400 19,800 4,000 Totals $779,250 $779,250 e following data are available to determine adjusting entries A) Insurance purchased at the beginning of July for $9,700 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,850 has now been used B) The company estimates $9,150 in depreciation each year. C) Account showed $95,700 of supplies on hand at the end of the year. D) An additional $460 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,600 were performed for customers who had previously paid in advance. F) Services in the amount of $4,000 were performed; these services have not yet been billed or recorded