Garvey Company's unadjusted trial balance includes the following account balances as of December 31 2015 Debits $ 71,020 124,700 1,580 148,400 9,400 54,200 297,400 Cash Accounts receivable Interest receivable pplies 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 $ 69,000 111,100 23,000 10,600 93,000 231,500 153,300 43,300 23,300 28,500 19,200 3,700 Totals $758,100 $758,100 The following data are available to determine adjusting entries A) Insurance purchased at the beginning of July for $9,400 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,700 has now been used B) The company estimates $8,850 in depreciation each year. C) Account showed $92,700 of supplies on hand at the end of the year D) An additional $400 of interest has been earned but has not yet been uncollected on the outstanding notes receivable E) Services in the amount of $6,300 were performed for customers who had previously paid in advance F) Services in the amount of $3,400 were performed, these services have not yet been billed or recorded