The unadjusted trial balance of Sketch Star Makers Incorporated, prepared as of December 31, 2022, includes the following account balances. All of the accounts listed have normal balances. Cash $ 15,000 Accounts Receivable 3,000 Supplies 3,000 Prepaid Insurance 6,800 Equipment 20,000 Accumulated Depreciation 3,000 Notes Payable (long-term) 30,000 Deferred Revenue 10,000 Service Revenue 40,000 Salaries and Wages Expense 35,000 The following information is also available: A) After a count of supplies, there were $1,400 worth of supplies remaining on hand at December 31, 2022. B) An insurance policy, purchased on January 1, 2022, covers four years. C) The equipment depreciates at a rate of $2,000 per year; no depreciation has been recorded for 2022. D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2022. E) The accrued amount of salaries and wages at December 31, 2022 is $3,000. Required: Prepare the required adjustments for the company as of December 31, 2022. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)