a. Wages of $12,000 are earned by workers but not paid as of December 31, 2017. b. Depreciation on the company's equipment for 2017 is $12, 040. c. The Office Supplies account had a $380 debit balance or December 31. 2016 During 2017, $5, 208 of office supplies purchased. A physical court of supplies at December 31, 2017, shows $571 of supplies available d. The Prepaid Insurance account had a $5,000 balance on December 31. 2016. An analysis of insurance policies shows that $1, 600 of unexpired insurance benefits remain at December 31.2017. a. The company has earned (but not recorded) $900 of interest from investments in CDs for the year ended December 31. 2017 The interest revenue will be receded on January 10, 2018. The company has a bank ban and has incurred (but not recorded) interest expense of $3 500 for the year ended December 31, 2017. The company must pay the Merest on January 2, 2018. For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended (dale of) December 31, 2017