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. 31 $ 17,0e0 3,400 3,8ea 7,600 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depretiation Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense 50.00 24,000 3,400 34,000 12.000 44,000 37,eee The following information is also available A) A count of supplies revealed $1.800 worth on hand at December 31, 2018 B) An insurance policy, purchased on January 1, 2018, covers four years. C) The equipment depreciates at a rate of $2,400 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 $3,400. Journal entry worksheet 2 3 4 5 A count of supplies revealed $1,800 worth on hand at December 31, 2018. Record the adjusting entry Note: Enter debits before credits. Transaction General Journal Debit Credit A Clear entry Record entry View general journal Journal entry worksheet 2 3 An insurance policy, purchased on January 1, 2018, covers four years. Record the adjusting entry. Note: Enter debits before credits. Transaction General Journal Debit Credit Clear entry View general journal Record entry LO Journal entry worksheet 1 2 3 5 The equipment depreciates at a rate of $2,400 per year; no been recorded for 2018. Record the adjusting entry depreciation has Note: Enter debits before credits. Transaction Credit General Journal Debit C Clear entry View general journal Record entry Journal entry worksheet 2 3 4 One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018. Record the adjusting entry. Note: Enter debits before credits. Transaction General Journal Debit Credit D Clear entry View general journal Record entry LO Journal entry worksheet