Check my work Joworski's Ski Store is completing the accounting process for its first year ended December 31, 2018. The transactions during 2018 have been journalized and posted. The following data are available to determine adjusting journal entries: a. The unadjusted balance in Supples was $970 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 ot December 31, 2018. A year-end count showed $160 of supplies on hand, 1. Wages earned by employees during December 2018, unpold and unrecorded at December 31, 2018, amounted to 54300. The test paychecks were issued December 28, the next payments will be made on January 6, 2019. The unadjusted balance in Scaries and Wages Expense was $46,000 at December 31, 2018 G. A portion of the store's basement is now being rented for $1,700 per month to K. Frey On November 1, 2018, the store collected six months' rent in advance from Frey in the amount of $10.200. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was so at December 31, 2018 d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $2,600, although none has been recorded yet. e. On December 31, 2018, the unadjusted balance in Prepaid Insurance was $3.240. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1 2018. The unadjusted balance in Insurance Expense was $660, which was the cost of insurance from January 1to June 30, 2018 Jaworskis store did some ski repair work for Frey. At the end of December 31, 2018, Frey had not paid for work completed amounting to $810. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2019. Required: For each of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the elements of the accounting equation (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.) Shri For each of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the elements of the accounting equation. (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.) Liabites Transaction Assets a Supplies Salaries and Wages Payable (810) 0102 Salaries and Wages Payable Deferred Revenue Stockholders Equity Supplies Expense Sales and Wages Expense Rent Raven Depreciation Expense insurance Expense Service Revenue d. Accumulated Depreciation Equipment Prepaid Insurance Accounts Receivable