a. As of December 31, salaries of $13,000 are earned by employees but not yet paid. b. Supplies had a $310 debit balance at the beginning of the year. During the year, $5,470 of supplies are purchased. A physical count of supplies at December 31 shows $597 of supplies available. c. Prepaid Insurance had a $5,000 balance at the beginning of the year. A review of insurance policies shows that $2,700 of unexpired insurance benefits remain at December 31. d. The company has earned (but not recorded) $800 of interest revenue for the year ended December 31. The interest payment will be received next year. e. The company has incurred (but not recorded) interest expense of $3,500 for the year ended December 31. The company will pay the interest next year. For each of the separate cases, determine the financial statement impact each required year-end adjusting entry. Fill in the table by indicating the amount and direction ((+) increase or (-) decrease) of the effect. Assets Liabilities = Salaries payable (+) increase b. Supplies = Salaries expense +Supplies expense Equity (-) decrease c. Prepaid insurance (-) decrease a. Interest receivable (+) increase # Interest revenue (+) increase 800