a. Wages of $7,000 are earned by workers but not paid as of December 31, 2017 b. Depreciation on the company's equipment for 2017 is $1,320 c. The Office Supplies account had a $310 debit balance on December 31, 2016. During 2017, $6,443 of office supplies are purchased A physical count of supplies at December 31, 2017, shows $694 of supplies available d. The Prepaid Insurance account had a $5,000 balance on December 31, 2016. An analysis of insurance policies slhuws that $3,300 of unexpired insurance benefits remain at December 31, 2017 e. The company has earned (but not recorded) $600 of interest from investments in CDs for the vear ended December 31, 2017 The interest revenue will be received on January 10, 2018 f. The company has a bank loan and has incurred (but not recorded) interest expense of $4,000 for the year ended December 31, 2017. The company must pay the interest on January 2, 2018. ces For each of the above separate cases, prepare adjusting entries required of financial statements for December 31, 2017