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	$	13,000
Accounts Receivable		2,600
Supplies		2,200
Prepaid Insurance		6,000
Equipment		16,000
Accumulated DepreciationEquipment		2,600
Notes Payable (long-term)		26,000
Unearned Revenue		8,000
Service Revenue		36,000
Salaries and Wages Expense		33,000

The following information is also available:

A)	Account of supplies revealed $1,000 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 $1,600 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 $2,600.

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.)