The following data are available to determine adjusting entries:

A$)$ $$4,350$ of prepaid insurance expired during the period.

B$)$ The company estimates depreciation expense of $$8,150$ for the period.

C$)$ A count showed $$85,700$ of supplies on hand.

D$)$ Interest earned and receivable on the outstanding notes receivable is $$260$ for the period.

Prepare the adjusting journal entries that should be recorded. Then, prepare an adjusted trial balance.