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. The following information is also available: A count of supplies revealed $400 worth on hand at December 31, 2015. An insurance policy, purchased on January 1.2014, covers four years. The equipment depreciates at a rate of $1,000 per year; no depreciation has been recorded for 2015. Three-fifths (or 60%) of the amount recorded as Unearned Revenue remains unearned as of December 31, 2015 The accrued amount of salaries and wages at December 31, 2015 are $2.000. Prepare the required adjustments for the company as of December 31, 2015