One fourth of the work related to $11000 cash received in advance is performed this year wages ot 513.000 are earned by workers but not paid as ot December 31 2013 Depreciation on the company's equipment foi 2013 is $ 10.960 The Office Supplies account had a $440 debit balance on December 31. 2012 During 2013 $4 740 of Office supplies are purchased A physical count of supples at December 31 2013. shows $524 of supplies available The Prepaid Insurance account had a $5,000 balance on December 31. 2012 An analysis ol insurance policies shows thal $2 200 o! unexpitod insurance benefits remain at December 31, 2013 The company has earned (but not recorded) $600 of intrest Item investments in CDs for the year ended December 31. 2013 The interest revenue will be received on January 10.2014 The company has a bank loan and has incurrod (but not recorded) interest expense of $3,500 for the year ended Decomber 31 2013 the company must pay the interest on January 2. 2014 For each ol the above sepurute cases, prepare adjusting entries required ot financial statements for the year ended (date of) December 31 2013 (Assume that prepaid oxponses are initially recorded in asset accounts and that lees collected m advance ot work ate initially rocorded as liabilities )