answer all

a. As of December 31 , salaries of $14,000 are earned by employees but not yet paid. b. Supplies had a $420 doblit balance at the beginning of the yoar. During the year, 54,889 of supplies are purchased. A physical count of supplies at December 31 shows $539 of supplies avalable: c. Prepald Insurance had a $5,000 balance at the beginning of the year. A review of insurance polcles shows that $3,400 of unexpired insurance benefits remain at December 31. d. The compeny has earned (but not recorded) $850 of interest revenue for the year ended December 31 . The interest payment will be recelved next year. e. The company has incurred (out not recorded) inferest expense of $3,000 for the year ended December 31 . The compary will pay the interest next yeat. For each of the separate cases, determine the financial statement impact each required year-end adjusting entry. Fill in the table by indicating the amount and direction () increase or () deciease) of the effect