a$.$ Wages of $$13,000$ are earned by workers but not paid as of December $31.$

b$.$ Depreciation on the company's equipment for the year is $$11,920.$

c$.$ The Supplies account had a $$490$ debit balance at the beginning of the year. During the year, $$5,649$ of supplies are

purchased. A physical count of supplies at December $31$ shows $$615$ of supplies available.

d$.$ The Prepaid Insurance account had a $$5,000$ balance at the beginning of the year. An analysis of insurance policies

shows that $$3,300$ of unexpired insurance benefits remain at December $31.$

e$.$ The company has earned $($but not recorded$)$ $$650$ of interest revenue for the year ended December $31.$ The interest

payment will be received $10$ days after the year$-$end on January $10.$

f$.$ The company has a bank loan and has incurred $($but not recorded$)$ interest expense of $$3,000$ for the year ended

December $31.$ The company will pay the interest five days after the year$-$end on January $5.$

For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended December $31.$

Journal entry worksheet