Please answer Part a & B

3) Garvey company's unadjusted trial balance includes the following account balances as ofDecember 31. 2015: Debits Credits $68.900 Accounts Recei 116.300 1.300 135.500 Supplies 700 0,000 Notes Receivable (short-term) 277,800 Accumulated Depreciation Equipment Accounts Payable 105.100 Salaries and Wages Payable 21.600 Unearned Revenue 9300 otes Payable (ong-term) Common Stock 26100 Retained Ermines L143 S00 Service Revenue 40 500 Interest Revenue Supplies Expense 26400 Repair and Maintenance Expense Rent Expense 17.800 Depreciation Expense 0 Insurance Expense Salaries and Wages Expense 3,000 Totals I S708,800 $708,800 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $8,700 provided coverage for twelve months (uly 2015 through June 2016). The insurance coverage for July through December totaling S4,350 has now been used. B) The company estimates S8,150 in depreciation each year. C) A count showed S85,700 of supplies on hand at the end of the year. D) An additional $260 of interest has been earned but has not yet been uncollected on the outstanding notes receivable E) Services in the amount of S5,600 were performed for customers who had previously paid in advance. Services in the amount of S2,000 were performed; these services have not yet been billed or recorded