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

	Debits			Credits
Cash	$	70,530
Accounts receivable		122,900
Interest receivable		1,520
Supplies		146,300
Prepaid insurance		9,250
Notes Receivable (short-term)		53,300
Equipment		293,200
Accumulated DepreciationEquipment				$	68,000
Accounts payable					109,600
Salaries and Wages Payable					22,700
Unearned revenue					10,300
Notes Payable (long-term)					91,800
Common Stock					228,200
Retained earnings					151,200
Service revenue					42,700
Interest revenue					23,000
Supplies Expense		0
Repair and Maintenance Expense		28,050
Rent Expense		18,900
Depreciation Expense		0
Insurance Expense		0
Salaries and Wages Expense		3,550
Totals	$	747,500		$	747,500

The following data are available to determine adjusting entries:

A)	Insurance purchased at the beginning of July for $9,250 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,625 has now been used.
B)	The company estimates $8,700 in depreciation each year.
C)	Account showed $91,200 of supplies on hand at the end of the year.
D)	An additional $370 of interest has been earned but has not yet been uncollected on the outstanding notes receivable.
E)	Services in the amount of $6,150 were performed for customers who had previously paid in advance.
F)	Services in the amount of $3,100 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.)