Journal entry worksheet 5 Depreciation on the company's wind turbine equipment for the year is $6,200. Note: Enter debits before credits. Journal entry worksheet Prepaid Insurance account for the solar panels had a $3,200 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $1,200 of unexpired insurance coverage remains at year-end. Note: Enter debits before credits. Journal entry worksheet The company received $6,600 cash in advance for sustainability consulting work. As of December 31 , one-third of the sustainability consulting work had been performed. Note: Enter debits before credits. As of December 31,$2,400 in wages expense for the organic produce workers has been incurred but not yet paid. Note: Enter debits before credits. As of December 31 , the company has earned, but not yet recorded, $520 of interest revenue from investments in socially responsible bonds. The interest revenue is expected to be received on January 12 . Note: Enter debits before credits