Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2015. The transactions during 2015 have been oumalized and posted The following data are available to determine adjusting journal entries The unadjusted balance in Supplies was $970 st December 31, 2015. The unadjusted balance in Supplies Expense was $0 at December 31, 2015. A year-end count showed $100 of supplies on hand Wages earned by employees during December 2015, unpaid and unrecorded at December 31, 2015, amounted to $4,300. The last paychecks were issued December 28. the next payments will be made on January 6, 2016. The unadjusted balance in Salaries and Wages Expense was $45.000 at December 31, 2015 CA portion of the store's batement is now being tented for 51700 per month to X Frey On November 1, 2015, the store colocted six months rent in advance from Frey in the amount of $10 200. It was credited in tutto Unearned Revenue when cobected. The unadjusted balance in Rent Revenue was so at December 31 2015 d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2015 s $2,600 although one has been recorded yet On December 31, 2015, the unadjusted balance in Prepaid insurance was $3,240. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning only 1 2015. The unadusted balance in Insurance Expenses was 5660, which was the cost of Insurance from January to June 30, 2015 Jawor store did some si repair work toe FreyAt the end of December 31, 2015 Frey had not paid to work completed amounting to $810. This amount has not yet been recorded as Service Revenue Collection is expected during January 2016 Required: For each of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the clements of the accounting equation Using the following format indicate for increase - for decrease. Include account names using the format shown for the following sample. Enter any decres to Assets, Labtesor Stockholders Equity with a minus sign Supplies 810) TOY 14300 Bland Wages Pay 4.300 Duppe Band Wagus Handman Depreciation Expo 200 he Domen