The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2018, includes the following account balances All of the accounts listed have normal balances Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciatiorn Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense $ 18,500 3,700 4,400 8,200 27,000 3,700 37,000 13,500 47,000 38,500 The following information is also available A) A count of supplies revealed $2,100 worth on hand at December 31, 2018 B) An insurance policy, purchased on January 1, 2018, covers five years C) The equipment depreciates at a rate of $2,700 per year; no depreciation has been recorded for 2018 D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018 E) The accrued amount of salaries and wages at December 31, 2018 is $3,700 Required Prepare the required adjustments for the company as of December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)