For each of the following separate cases, prepare adjusting entries required of financial statements for the year ended (date of) December 31. (Assume that prepaid expenses are initially recorded in asset accounts and that fees collected in advance of work are initially recorded as liabilities.) a. Wages of $3,000 are earned by workers but not paid as of December 31. b. Depreciation on the company's equipment for the year is $8,500. c. The Supplies account had a $200 debit balance at the beginning of December. During December, $6,400 of supplies are purchased. A physical count of supplies at December 31, shows $500 of supplies available. d. The Prepaid Insurance account had a $5,000 balance on December 31 of the prior year. An analysis of insurance policies shows that $900 of unexpired insurance benefits remain at December 31. e. The company has earned (but not recorded) $800 of interest revenue from investments in CDs for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10. f. The company has a bank loan and has incurred (but not recorded) interest expense of $1,400 for the year ended December 31. The company will pay the interest five days after the year end on January 5.