All of the transactions of Harding Trading Company for the year have been journalized and posted. The following information has been gathered for the adjustment process as of December 31, 2022: A. The Supplies account shows a balance of $980. A count of supplies revealed $390 on hand. B. The $1,620 premium relating to a one-year insurance policy was paid on December 1, 2022. C. The company's equipment, which was purchased last year, depreciates at a rate of $1,300 per year. D. On September 30, 2022, a customer paid $9,400 in advance for services; as of December 31, 2022, services in the amount of $2,820 had been performed for this customer. E. Employees are paid $2,900 on Fridays for the 5-day workweek, which ends on that Friday. However, December 31, 2022 falls on a Thursday. F. The company has completed $530 of work for customers; the customers have not yet been billed and the related revenue has not been recorded. Required: a. Prepare the adjusting entries required at December 31, 2022. b. Analyze each item for its effects on the accounting equation of Harding Trading Company for the year ended December 31, 2022. Complete this question by entering your answers in the tabs below. Required A Required B Analyze each item for its effects on the accounting equation of Harding Trading Company for the year 2022. (Enter any decreases to account balances with a minus sign.) Income Statement Balance Sheet Total Liabilities Transaction Total Assets Stockholders' Equity Revenues Expenses Net Income A B D E F Journal entry worksheet Record adjusting entry given that the supplies account shows a balance of $980. A count of supplies revealed $390 on hand at December 31, 2022. Note: Enter debits before credits. Transaction General Journal Debit Credit A Record entry Clear entry View general journal