Below is a snapshot of Conca Cola's balance sheet as of December 1, 2020: ASSETS Current Assets Cash and cash equivalents Supplies Total Cash, Cash Equivalents and Short-Term Investments Marketable securities Trade accounts receivable, less allowances of SS24 and S501, respectively Inventories Prepaid Insurance Total Current Assets Equity method investments Other investments Other assets Deferred income tax assets Property, plant and equipment -- net Trademarks with indefinite lives Bottlers' franchise rights with indefinite lives Goodwill Other intangible assets Total Assets LIABILITIES AND EQUITY Current Liabilities Accounts payable and accrued expenses Bank Loan Current maturities of long-term debt Unearned Revenue Total Current Liabilities Long-term debe Other liabilities Deferred income tax liabilities The Coca-Cola Company Sharcowners' Equity Common stock, 50.25 par value; authorized -- 11,200 shares, issued - 7,040 shares Capital surplus Reinvested earnings Accumulated other comprehensive income (loss) Treasury stock, at cost - 2,760 and 2,772 shares, respectively Screenshot Equity Attributable to Shareowners of The Coca-Cola Company 6,480 5 1,467 7,947 3,228 3,971 3.379 1,886 20,411 19,025 854 6,075 2,412 10,838 9,266 109 16,764 627 86,381 $ 11,312 S 10,994 4,253 26,973 27,516 8,510 2,284 1,760 17,154 65,855 (13,544) (52,244) 18,981 Equity attributable to noncontrolling interests Total Equity Total Liabilities and Equity 2,117 21,098 86_381 $ For each of the following transactions, prepare adjusting entries required of financial statements for the year ended December 31, 2020: a Wages of $9,000 are earned by workers but not paid. The company pays its employees on January 1, 2021. b. Depreciation on the company's equipment for the year 2020 is $36,000. c. A physical count of supplies at December 31, 2020 shows $400 of supplies available. d. An analysis of insurance policies shows that $8,86 of unexpired insurance benefits remain at December 31, 2011. e. The company's bank loan has incurred (but not recorded) interest expense of 7% for the year ended December 31, 2020. The company must pay the interest on January 2, 2021. f- Half of the work related to unearned revenue is performed this period