you dont need to complete B

Garvey Company's unadjusted trial balance includes the following account balances as of December 31, 2018: 4 Credits Debits $ 71,330 125,900 1,620 149,800 9,500 54,800 300,200 Cash Accounts Receivable Interest Receivable Supplies Prepaid Insurance Notes Receivable (short-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings Service Revenue Interest Revenue Supplies Expense Repair and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals $ 69,650 112, 100 23,200 10,800 93,800 233,700 154,700 43,700 23,500 28,800 19,400 3,800 $765, 150 $765, 150 The following data are available to determine adjusting entries: A) Insurance purchased at the beginning of July for $9,500 provided coverage for twelve months (July 2018 through June 2019). The insurance coverage for July through December totaling $4,750 has now been used. B) The company estimates $8,950 in depreciation each year. C) A count showed $93,700 of supplies on hand at the end of the year. D) An additional $420 of interest has been earned but has not yet been uncollected on the outstanding notes receivable. E) Services in the amount of $6,400 were performed for customers who had previously paid in advance. F) Services in the amount of $3,600 were performed; these services have not yet been billed or recorded. Required: a. Prepare the adjusting entries that are required at the end of the period. b. Prepare an adjusted trial balance by completing the related columns in the table below