A) A count of supplies revealed $2,000 worth on hand at December 31, 2018
B) An insurance policy, purchased on January 1, 2018, covers four years.
C) The equipment depreciates at a rate of $2,600 per year, no depreciation has been recorded for 2018.
D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018
E) The accrued amount of salaries and wages at December 31, 2018 is $3,600.
Required: Prepare the required adjusting journal entries for the company as of December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)