Mobol, a wireless phone carrier, completed its first year of operations on October 31. All of the years entries have been recorded, except for the following: At year-end, employees earned wages of $3,800, which will be paid on the next payroll date, November 13. At year-end, the company had earned interest revenue of $2,800. It will be collected December 1. Show the accounting equation effects of each required adjustment. (Enter any decreases to accounts with a minus sign.)