a. Wages of $5,000 are earned by workers but not paid as of December 31. b. Depreciation on the company's equipment for the year is $11,800. c. The Office Supplies account had a $320 debit balance at the beginning of December. During December, $4,584 of office supplies are purchased. A physical count of supplies at December 31 shows $508 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 $2,500 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 on 10 days after the year-end 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. For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended (date of) December 31. View transaction list Journal entry worksheet < 1 2 3 4 5 6 Wages of $5,000 are earned by workers but not paid as of December 31. Note: Enter debits before credits. Transaction a. General Journal Debit Credit