a. Wages of $8,000 ore earned by workers but not paid as of December 31 b. Depreciation on the company's equipment for the year is $10,360. C. The Office Supplies account had a $480 debit balance at the beginning of December. During December, $5,124 of office supplies are purchased. A physical count of supplies at December 31 shows $562 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 $2,600 of unexpired Insurance benefits remain at December 31 e. The company has earned (but not recorded) $600 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 $5,000 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 on December 31 View transaction list Journal entry worksheet