INFERRING ADJUSTING ENTRIES FROM ACCOUNT BALANCE CHANGES The following schedule shows all the accounts of Eagle Imports that received year-end adjusting entries:

Account Unadjusted Account Balance Adjusted Account Balance Prepaid Insurance $ 15,390 $ (a)

Accumulated Depreciation 80,000 103,000 Interest Payable 0 (b)

Wages Payable 0 (c)

Unearned Revenue, Service 8,250 2,620 Service Revenue 122,500 (d)

Insurance Expense 0 12,746 Account Unadjusted Account Balance Adjusted Account Balance Interest Expense $ 3,500 $ 5,300 Depreciation Expense 0 (e)
Wages Expense 38,200 41,800 Required:
. Calculate the missing amounts identified by the numbers

(a) through (e).
. Prepare the five adjusting entries that must have been made to cause the account changes as indicated.