The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2015, includes the following account balances. All of the accounts listed have normal balances. $ Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable (long-term) Unearned Revenue Service Revenue Salaries and Wages Expense 18,000 3,600 4,200 8,000 26,000 3,600 36,000 13,000 46,000 38,000 The following information is also available: A) Account of supplies revealed $2,000 worth on hand at December 31, 2015. B) An insurance policy, purchased on January 1, 2015, covers four years. C) The equipment depreciates at a rate of $2,600 per year; no depreciation has been recorded for 2015. D) Half (or 50%) of the amount recorded as Unearned Revenue remains unearned as of December 31, 2015 E) The accrued amount of salaries and wages at December 31, 2015 are $3,600. Required: Prepare the required adjustments for the company as of December 31, 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)