As of December $31,$ salaries of $$8,000$ are earned by employees but not yet paid.

Supplies had a $$320$ debit balance at the beginning of the year. During the year, $$5,856$ of supplies are purchased. A physical count of supplies at December $31$ shows $$636$ of supplies available.

Prepaid Insurance had a $$5,000$ balance at the beginning of the year. A review of insurance policies shows that $$2,800$ of unexpired insurance benefits remain at December $31.$

The company has earned $($but not recorded$)$ $$550$ of interest revenue for the year ended December $31.$ The interest payment will be received next year.

The company has incurred $($but not recorded$)$ interest expense of $$3,000$ for the year ended December $31.$ The company will pay the interest next year.

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 $()$ decrease$)$ of the effect.a$.$ As of December $31,$ salaries of $$8,000$ are earned by employees but not yet paid.

b$.$ Supplies had a $$320$ debit balance at the beginning of the year. During the year, $$5,856$ of supplies are purchased. A physical count of supplies at December $31$ shows $$636$ of supplies available.

c$.$ Prepaid Insurance had a $$5,000$ balance at the beginning of the year. A review of insurance policies shows that $$2,800$ of unexpired insurance benefits remain at December $31.$

d$.$ The company has earned $($but not recorded$)$ $$550$ of interest revenue for the year ended December $31.$ The interest payment will be received next year.

e$.$ The company has incurred $($but not recorded$)$ interest expense of $$3,000$ for the year ended December $31.$ The company will pay the interest next year.

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 $(-)$ decrease$)$ of the effect.

$\backslash$table$[[,$Assets,$=,$Liabilities,$+,,$Equity$],[$a$.,$P$,=,,+,,],[$b$.,$P$,=,?,+,,],[$c$.,$P$,=,?,+,,],[$d$.,,=,7,+,,],[$e$.,,=,,+,,]]$