Jaworsia's Ski Store is completing the accounting process for its first year ended December 31, 2021. The transactions duting 2021 have been journalized and posted. The following data are avallable to determine adjusting journal entries: a. The unadjusted balance in Supplies was $1,150 at December 31, 2021. The unadjusted balance in Supplies Expense was $0 at December 31, 2021 A year-end count showed $250 of supplies on hand b. Wages earned by employees during December 2021, unpaid and unrecorded at December 31, 2021, amounted to $5,200. The last paychecks were issued December 28, the next payments will be made on January 6,2022 . The unadjusted balance in Salaries and Wages Expense was $55.000 at December 31,2021 c. A portion of the store's basement is now being rented for $2,600 per month to K. Frey. On November 1, 2021, the store collected six months rent in advance from Frey in the amount of $15,600. it was credited in full to Deferred Revenue when collected The unadjusted balonce in Rent Revenue was $0 at December 31,2021. d The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2021 is $3.500, although none has been recorded yet e. On December 31, 2021. the unadjusted balance in Prepald insurance was $3,600. This wos the amount poid in the midare of the year for a two-year insurance policy with coverage beginning on July 1,2021 . The unadjusted balance in Insurance Expense was 5750 which was the cost of insurance from January 1 to June 30,2021 f Jaworskis store did some ski repair work for Frey. At the end of December 31, 2021, Frey had not paid for work completed amounting to 5900 This amount has not yet been recorded as Seivice Revence. Codection is expected duting January 2022. Required: For each of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the elements of the accounting equation. (Enter ony decreoses to Assets, Liobilities, or Stockholders' Equity with o minus sign.)