Mobo, a wireless phone carrier, completed its first year of operations on October 31. All of the year's entries have been recorded, except for the following:

1. At year-end, employees earned wages of $6,800, which will be paid on the next payroll date, November 6.
2. At year-end, the company had earned interest revenue of $3,800. It will be collected December 1.

Show the accounting equation effects of each required adjustment. (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.)