Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2018. The transactions during 2018 have been journalized and posted. The following data are available to determine adjusting journal entries: a. The unadjusted balance in Supplies was $1,010 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 at December 31, 2018. A year-end count showed $180 of supplies on hand. Wages earned by employees during December 2018, unpaid and unrecorded at December 31, 2018, amounted to $4,500. The last paychecks were issued December 28, the next payments will be made on January 6, 2019. The unadjusted balance in Salaries and Wages Expense was $48,000 at December 31, 2018 CA portion of the store's basement is now being rented for $1,900 per month to K. Frey. On November 1, 2018, the store collected six months' rent in advance from Frey in the amount of $11,400, it was credited in full to Deferred Revenue when collected. The d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $2,800, although none has been recorded yet. e On December 31, 2018, the unadjusted balance in Prepaid Insurance was $3,320. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2018. The unadjusted balance in Insurance Expense was $680, which was the cost of insurance from January 1 to June 30, 2018 Jaworski's store did some ski repair work for Frey At the end of December 31, 2018, Frey had not pold for work completed amounting to $830. This amount has not yet been recorded as Service Revenue, Collection is expected during January 2019, unadjusted balance in Rent Revenue was $0 at December 31, 2018 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 any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign) Transaction Assets Liabilites Stockholder's Equity Supplies Expense a Supplies (8.30) (830) b d 1