The company's unadjusted trial balance includes the following account balances:

UNADJUSTED TRIAL BALANCE
Account	Debit			Credit
Cash	$	69,780
Accounts receivable		119,900
Interest receivable		1,420
Supplies		142,800
Prepaid insurance		9,000
Notes receivable		51,800
Property and equipment		286,200
Accumulated depreciation				$	66,400
Accounts payable					107,100
Accrued liabilities					22,200
Unearned revenue					9,800
Notes payable					89,800
Contributed capital					222,700
Retained earnings					147,700
Service revenue					41,700
Interest revenue					22,500
Cost of service expense		27,300
Supplies expense		0
Depreciation expense		0
Wage expense		3,300
Rent expense		18,400
Insurance expense		0
Totals	$	729,900		$	729,900

The following data are available to determine adjusting entries:

A)	$4,470 of prepaid insurance expired during the period.
B)	The company estimates depreciation expense of $8,450 for the period.
C)	A count showed $88,700 of supplies on hand.
D)	Interest earned and receivable on the outstanding notes receivable is $320 for the period.
E)	Performed services, $5,900, for which customers had previously paid in advance.
F)	Performed services, $2,600, not yet billed or recorded.

a.

Prepare the adjusting journal entries that should be recorded. (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 using the blank columns to the right of the unadjusted trial balance.