For each of the below separate cases, prepare adjusting entries required of financial statements for the year ended December 31. a) The Prepaid Insurance account had a $4,000 balance at the beginning of the year. An analysis of insurance policies shows that $1,400 of unexpired insurance benefits remain at December 31. b) Wages of $3,800 are earned by workers but not paid as of December 31 . c) The company has a bank loan and has incurred (but not recorded) interest expense of $5,200 for the year ended December 31 . The company will pay the interest 10 days after the year-end on January 10 . d) The Supplies account had a $240 debit balance at the beginning of the year. During the year, $5,100 of supplies are purchased. A physical count of supplies at December 31 shows $440 of supplies available. e) The company has earned (but not recorded) $2,500 of interest revenue for the year ended December 31. The interest payment will be received five days after the year-end on January 5. For each of the below separate cases, prepare adjusting entries required of financial statements for the year ended December 31. a) The Prepaid Insurance account had a $4,000 balance at the beginning of the year. An analysis of insurance policies shows that $1,400 of unexpired insurance benefits remain at December 31. b) Wages of $3,800 are earned by workers but not paid as of December 31 . c) The company has a bank loan and has incurred (but not recorded) interest expense of $5,200 for the year ended December 31 . The company will pay the interest 10 days after the year-end on January 10 . d) The Supplies account had a $240 debit balance at the beginning of the year. During the year, $5,100 of supplies are purchased. A physical count of supplies at December 31 shows $440 of supplies available. e) The company has earned (but not recorded) $2,500 of interest revenue for the year ended December 31. The interest payment will be received five days after the year-end on January 5