The unadjusted trial balance for Mike's Sheds for the year ending August 31, 2021, is as follows

Mike's Sheds Trial Balance August 31, 2021
Acct. no	Account Title	Debit	Cash
100	Cash	$45,000
101	Merchandise Inventory	15,000
102	Notes Receiveable	1,800
103	Prepaid Insurance	10,000
110	Office supplies	30,000
150	Equipment	310,000
160	Accumulated Depreciation, equipment		14,500
200	Accounts Payable		18,300
220	Salaries Payable
300	Mike Dewling, Capital		16,500
400	Services Revenue		417,400
560	Interest Revenue		1,500
620	Salaries expense	45,500
625	Supplies expense	3,500
630	Insurance expense	2,400
635	Interest expense
640	Depreciation expense	5,000
Totals		468,200	468,200

Prepare journal entries to record the year-end adjustments on August 31. EXPLANATIONS ARF REQUIRED. A. Depreciation on equipment for the year is $500. B. Insurance coverage that has expired during the year is $1,500. C. A count of office supplies shows that there is $3,000 remaining. D. Wages o.$$5,000 have been earned by workers but not paid as of year end. E. A count revealed that only $14,000 of merchandise remains in the warehouse. Mike's Sheds uses a perpetual inventory system. F. Interest of $25 on the note receivable has accrued