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 $11,200. c. The Supplies account had a $300 debit balance at the beginning of the year. During the year, $5,437 of supplies are purchased. A physical count of supplies at December 31 shows $594 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 $2,400 of unexpired insurance benefits remain at December 31 . e. The company has earned (but not recorded) $850 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 $4,500 for the year ended December 31 . The company will pay the interest five days after the year-end on January 5. or each of the above separate cases, prepare adjusting entries required of financial statements for the year ended December 31. Journal entry worksheet 23456 Wages of $6,000 are earned by workers but not paid as of December 31 . Note: Enter debits before credits