a. Depreclation on the buliding for the year is $6,700. b. Prepaid Insurance had a $3,700 debit balance at December 31 before adjusting for the costs of any expired coverage. A review shows that $1,450 of unexpired insurance coverage remains at year-end. c. Recelved \$8,100 cash in advance from a client for services not yet performed. As of December 31, one-third of the work had been performed. d. As of December 31 , salaries expense of $2,900 has been incurred but not yet paid. e. As of December 31, the company has earned, but not yet recorded, $570 of interest revenue. The interest revenue will be recelved in cash next year. For each of the separate cases, determine the financial statement impact of each required year-end odjusting entry. Fill in the table by indicating the amount and direction ((+) increase or () decrease) of the effect