Dec 1 - Prepaid a 24 month insurance policy (coverage starting immediately) for $2,400 cash.

Dec 7 - Purchased supplies for $2,000 cash

Dec 13 - Agreed to do $10,000 worth of work for Telo over the next 30 days. Payment is to be received when the work is completed on Jan. 12.

Dec 24 - Received $4,000 cash in advance to perform work for ABX over the next four weeks.

Jan 5 - Paid wages of $800 cash to workers.

Jan 12 - Received $10,000 cash from Telo for work performed over the last 30 days.

Supplies Remaining At Year-End: $700 Wages Earned By Workers but not yet Paid at Year-End: $500

Required information (The following information applies to the questions displayed below.] Roland Company began operations on December 1 and needs assistance in preparing December 31 financial statements, including its year-end adjustments. The Tableau dashboard is provided to assist in the work. Selected December-January Transactions Purchased Insurance Started work for Telo Dec. 31 Year-End Finished Work for To Dec 1 Dec 7 Dec 13 Dec 24 Jan 5 Jan 12 Purchased Supplies Received Cash in Advance Wages Paid Additional Information as of December 31 Telo Job Completion at Year-End ABX Job Completion at Year-End Telo 60% Complete ABX 25% Complete 4 Supplies Remaining at Year-End Wages Earned By Workers but not yet Paid at Year-End jo *+ableau 1. For each December 31 adjusting entry, indicate the account impacted along with the amount and direction (+ or -) of the effects on the accounting equation by filling in the following table. The first entry is completed. Liabilities + ssets -$100 Prepaid insurance Equity -$100 Insurance expense + Adjusting Entry a. Prepaid Insurance b. Supplies c. Accrued Wages d. Accrued Revenue e. Unearned Revenue = + + = + + =