a. Wages of $10,000 are earned by workers but not paid as of December 31. b. Depreciation on the company's equipment for the year is $10,480. c. The Supplies account had a $430 debit balance at the beginning of the year. During the year, $5,071 of supplies are purchased. A physical count of supplies at December 31 shows $557 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 $1,500 of unexpired insurance benefits remain at December 31. e. The company has earned (but not recorded) $550 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 $3,500 for the year ended December 31. The company will pay the interest five days after the year-end on January 5. Journal entry worksheet < 1 4 5 6 The Supplies account had a $430 debit balance at the beginning of the year. During the year, $5,071 of supplies are purchased. A physical count of supplies at December 31 shows $557 of supplies available. Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record entry Clear entry View general journal The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $1,500 of unexpired insurance benefits remain at December 31. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record entry Clear entry View general journal + G The company has earned (but not recorded) $550 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10. Note: Enter debits before credits. Transaction e. General Journal Debit Credit Record entry Clear entry 2 3 4 5 The company has a bank loan and has incurred (but not recorded) interest expense of $3,500 for the year ended December 31. The company will pay the interest five days after the year-end on January 5. Note: Enter debits before credits. Transaction f. General Journal Debit Credit Record entry Clear entry View general journal