Jeworski's Ski Store is completing the accounting process for its first year ended December 31, 2021. The transactions during 2021 have been journalized and posted. The following data are avallable to determine adjusting joumal entrles: d. The unadjusted balance in Supplies was $1,190 at December 31, 2021. The unadjusted balance in Supplies Expense was $0 at December 31,2021 . A year-end count showed $270 of supplies on hand. b. Wages earned by employees during December 2021, unpaid and unrecorded at December 31,2021 , amounted to $5,400. The last paychecks were issued December 28 ; the next payments will be made on January 6,2022 . The unadjusted belance in Salaries and Wages Expense was $57,000 at December 31,2021. c. A portion of the store's basement is now being rented for $2,800 per month to K. Frey. On November 1, 2021, the store collected six months' rent in advance from Frey in the amount of $16,800. It was credited in full to Deferred Revenue when coliected. The unadjusted balance 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 $3,700, although none has been recorded yet. e. On December 31, 2021, the unadjusted balance in Prepald Insurance was $3,680. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2021. The unadjusted balance in Insurance Expense was \$770. which was the cost of insurance from Janyary 1 to June 30,2021 . t Jaworskis store did some ski repair work for Frey. At the end of December 31, 2021, Frey had not paid for work completed omounting to $920. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022. Required: For eech of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the clelements of the accounting equation. (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.)