For each of the following four separate cases, prepare adjusting entries required of financial statements for the year ended December 31,2018. (Assume the prepaid expenses are initially recorded in asset accounts and that fees collected in advance of work are initially recorded as liabilities).

A. Wages of $9,000 are earned by workers but not paid as of December 31,2018.

B.The office supplies account had a $480 debit balance on Decemeber 31,2017. During 2018 $5,349 of office supplies are purchased. A physical count of supplies at December 31,2018 shows $587 of supplies available.

C. The company has earned (but not recorded) $750 of interest from investments in CDs for the year ended December 31, 2018. The interest revenue will be received on January 10,2019.

D. The prepaid insurance account had a $5,000 balance on December 31, 2017. An analysis of insurance policies shows that $2,200 of unexpired insurance benefits remain at December 31,2018.