a. Wages of $6,000 are earned by workers but not paid as of December 31. b. Depreciation on the company's equipment for the year is $11,440. c. The Supplies account had a $420 debit balance at the beginning of the year. During the year, $6,239 of supplies are purchased. A physical count of supplies at December 31 shows $674 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) $950 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 $4,000 for the year ended December 31. The company will pay the interest five days after the year-end on January 5. reach of the above separate cases, analyze each adjusting entry by showing its effects on the accounting equation-specifically, entify the accounts and amounts (including (+) increase or (-) decrease) for each transaction or event. Assets Liabilities Wages expense = + = + = +