For each of the following separate cases, prepare adjusting entries required of financial statements for the year ended (date of ) December 31, 2011. (Assume that prepaid expenses are initially recorded in asset accounts and that fees collected in advance of work are initially recorded as liabilities.) a. One-third of the work related to $30,000 cash received in advance is performed this period. b. b. Wages of $9,000 are earned by workers but not paid as of December 31, 2011, c. C. Depreciation on the company's equipment for 2011 is $19,127. d. d. The Office Supplies account had a $480 debit balance on December 31, 2010. During 2011, $5,349 of office supplies are purchased. A physical count of supplies at December 31, 2011, shows $587 of supplies available. e. e. The Prepaid Insurance account had a $5,000 balance on December 31, 2010. An analysis of insurance policies shows that $2,200 of unexpired insurance benefits remain at December 31, 2011. f. f. The company has earned (but not recorded) $750 of interest from investments in CDs for the year ended December 31, 2011. The interest revenue will be received on January 10, 2012. g. 8. The company has a bank loan and has Incurred (but not recorded) Interest expense of $3,500 for the year ended December 31, 2011. The company must pay the interest on January 2, 2012