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 $10,000. c. The Office Supplies account had a $300 debit balance at the beginning of December. During December, $5,343 of office supplies are purchased. A physical count of supplies at December 31 shows $584 of supplies available. d. The Prepaid Insurance account had a $5,000 balance at the beginning of December. An analysis of insurance policies shows that $1,600 of unexpired insurance benefits remain at December 31 . e. The company has eamed (but not recorded) $750 of interest from investments in CDs for the year ended December 31 . The interest revenue will be received ten days after the year-end on January 10. f. The company has a bank loan and has incurred (but not recorded) interest expense of $4,000 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 (date of) December 31