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 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense $ 10,500 2,100 1,200 5,000 11,000 2,100 21,000 5,500 31,000 30,500 The following information is also available: A) After a count of supplies, there were $500 worth of supplies remaining on hand at December 31, 2022. B) An insurance policy, purchased on January 1, 2022, covers five years. C) The equipment depreciates at a rate of $1,100 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 $2,100. Journal entry worksheet 1 2 3 4 5 After a count of supplies, there were $500 worth of supplies remaining on hand at December 31, 2022. Record the adjusting entry. Note: Enter debits before credits. Transaction General Journal Debit Credit A Record entry Clear entry View general journal