The unadjusted trial balance of Boilermakers Incorporated, prepared as of December 31, 2022, includes the following account balances. All of the accounts listed have normal balances. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense $15,000 3,000 1,500 7,200 15,000 3,000 30,000 7,500 45,000 45,000 The following information is also available: A) After a count of supplies, there were $700 worth of supplies remaining on hand at December 31, 2022. 8) An insurance policy, purchased on January 1, 2022, covers three years. C] The equipment depreciates at a rate of 51,500 per year; no depreciation has been recorded for 2022 D) Two-fifths (or 40%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2022 E) The accrued amount of salaries and wages at December 31, 2022 is $4,000. Required Prepare the required adjustments for the company as of December 31, 2022 Format V B 1 UA RO + . Date Account Names Debit Credit