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

	Debits			Credits
Cash	$	70,890
Accounts receivable		124,100
Interest receivable		1,560
Supplies		147,700
Prepaid insurance		9,350
Notes Receivable (short-term)		53,900
Equipment		296,000
Accumulated DepreciationEquipment				$	68,700
Accounts payable					110,600
Salaries and Wages Payable					22,900
Unearned revenue					10,500
Notes Payable (long-term)					92,600
Common Stock					230,400
Retained earnings					152,600
Service revenue					43,100
Interest revenue					23,200
Supplies Expense		0
Repair and Maintenance Expense		28,350
Rent Expense		19,100
Depreciation Expense		0
Insurance Expense		0
Salaries and Wages Expense		3,650
Totals	$	754,600		$	754,600

The following data are available to determine adjusting entries:

A)	Insurance purchased at the beginning of July for $9,350 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,675 has now been used.
B)	The company estimates $8,800 in depreciation each year.
C)	Account showed $92,200 of supplies on hand at the end of the year.
D)	An additional $390 of interest has been earned but has not yet been uncollected on the outstanding notes receivable.
E)	Services in the amount of $6,250 were performed for customers who had previously paid in advance.
F)	Services in the amount of $3,300 were performed; these services have not yet been billed or recorded.

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.

Garvey Company Adjusted Trial Balance December 31, 2015 Debit AcCoLnts recevabe Interest moaivable Prnaid insuranre Nctes receivable (ahort-term Accumulated Depreclation Equlpment abil: Salaries and eges Payable Nctes payabie (long-term Rapairs and Maintenarce Experso Dapreriatian Expense alas and Wagns Expiense Tota 3