Garvey Companys unadjusted trial balance includes the following account balances as of December 31, 2015:

	Debits			Credits
Cash	$	70,400
Accounts receivable		122,300
Interest receivable		1,500
Supplies		145,600
Prepaid insurance		9,200
Notes Receivable (short-term)		53,000
Equipment		291,800
Accumulated DepreciationEquipment				$	67,700
Accounts payable					109,100
Salaries and Wages Payable					22,600
Unearned revenue					10,200
Notes Payable (long-term)					91,400
Common Stock					227,100
Retained earnings					150,500
Service revenue					42,500
Interest revenue					22,900
Supplies Expense		0
Repair and Maintenance Expense		27,900
Rent Expense		18,800
Depreciation Expense		0
Insurance Expense		0
Salaries and Wages Expense		3,500
Totals	$	744,000		$	744,000

The following data are available to determine adjusting entries:

A)	Insurance purchased at the beginning of July for $9,200 provided coverage for twelve months (July 2015 through June 2016). The insurance coverage for July through December totaling $4,600 has now been used.
B)	The company estimates $8,650 in depreciation each year.
C)	Account showed $90,700 of supplies on hand at the end of the year.
D)	An additional $360 of interest has been earned but has not yet been uncollected on the outstanding notes receivable.
E)	Services in the amount of $6,100 were performed for customers who had previously paid in advance.
F)	Services in the amount of $3,000 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. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

b.

Prepare an adjusted trial balance by completing the related columns in the table below.

Garvey Company Adjusted Trial Balance December 31, 2015 Debit Credit Cash Accounts receivable Interest receivable Supplies Prepaid insurance Notes receivable (short-term) Equipment Accumulated DepreciationEquipment Accounts payable Salaries and Wages Payable Unearned revenue Notes payable (long-term) Common Stock Retained earnings Service revenue Interest revenue Supplies Expense Repairs and Maintenance Expense Rent Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals