Depreciation on the companys wind turbine equipment for the year is $5,600.

The Prepaid Insurance account for the solar panels had a $2,600 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $900 of unexpired insurance coverage remains at year-end.

The company received $4,800 cash in advance for sustainability consulting work. As of December 31, one-third of the sustainability consulting work had been performed.

As of December 31, $1,800 in wages expense for the organic produce workers has been incurred but not yet paid.

As of December 31, the company has earned, but not yet recorded, $460 of interest revenue from investments in socially responsible bonds. The interest revenue is expected to be received on January 12.

For each of the above separate cases, prepare the required December 31 year-end adjusting entries.