The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2018, includes the following account balances. All of the accounts listed have normal balances. Cash $ 14,000 Accounts Receivable 2,800 Supplies 2,600 Prepaid Insurance 6,400 Equipment 18,000 Accumulated Depreciation 2,800 Notes Payable (long-term) 28,000 Deferred Revenue 9,000 Service Revenue 38,000 Salaries and Wages Expense 34,000 The following information is also available: A) A count of supplies revealed $1,200 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 $1,800 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 $2,800. Required: Prepare the required adjustments 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.)