The Company's Unadjusted Trial Balance Includes the Following Account Balances

The company's unadjusted trial balance includes the following account balances:
The following data are available to determine adjusting entries:
A)$4,350 of prepaid insurance expired during the period.
B)The company estimates amortization expense of $8,150 for the period.
C)A count showed $85,700 of supplies on hand.
D)Interest earned and receivable on the outstanding notes receivable is $260 for the period.
Prepare the adjusting journal entries that should be recorded.Then,prepare an adjusted trial balance.
$\begin{array}{c}\text { UNADJUSTED TRLAL BALANCE }\\\\\begin{array}{lrr}\text { Account}&\text { Debit}&\text { Credit}\\\text { Cash } & \$ 68,900 \\\text { Accounts receivable } & 116,300 \\\text { Interest receivable } & 1,300 \\\text { Supplies } & 138,600 \\\text { Prepaid insurance } & 8,700 \\\text { Notes receivable } & 50,000 \\\text { Property and equipment } & 277,800\\\text { Accumulated amortization } && \$ 64,500 \\\text { Accounts payable } && 104,100 \\\text { Accrued liabilities } & &21,600 \\\text { Unearned revenue } & &9,200 \\\text { Notes payable } && 87,400 \\\text { Contributed capital }& & 216,100 \\\text { Retained earnings } && 143,500 \\\text { Sales revenue } && 40,500 \\\text { Interest revenue } && 21,900\\\text { Cost of service expense } & 26,400 \\\text { Supplies expense } & 0 \\\text { Amortization expense } & 0 \\\text { Wage expense } & 3,000 \\\text { Rent expense } & 17,800 \\\text { Insurance expense } & 0 \\& \\\text { Totals } & \$ 708,800& \$ 708,800\end{array}\end{array}$