Iaworski's Ski Store is completing the nccounting peocess for its first year ended December 31,2021, The transactions during 2021 lave been journalized and posted. The following data are avoilable to determine adjusting journal entries: a, The unadjusted balance in Supplies was $1,250 at December 31,2021 . The unadjusted balance in 5 upplies Expense was $0 at December 31, 2021, A year-end count showed $300 of supalies on hand. 5. Woges earned by employees during December 2021 , unpoid and unrecorded at December 31,2021 amounted to 55700, The last Paychecks were issued December 28 , the next payments will be made on January 6,2022 . The unacjusted balance in Salaries and Wages Expense was $60,000 ot Decembet 31,2021 C. A portion of the store's basement is now being rented for $3,100 per month to K. Frey. On November 1 , 2021 , the store collected six months t rent in actvance from Frey in the amount of $18,600. It was credited in full to Deferred Rovenue when collected. The unadjusted bajance in Rent Revenue was 50 at December 31,2021 . 1. The store purchased delivery equipment at the beginning of the year, The estimated depreciation for 2021 is $4,000, although none has been recorded yet. . On Docember 31, 2021, the unsdjusted balbnce in Prepaid Insurance was $3.800. This was the amount paid in the mided of the year for a two-year insurance policy with coverage beginning on July 1, 2021. The unadjusted balance in Insurance Expense was $800, which wos the cost of insurance from Jantary 1 to June 30,2021 . f. Jaworski's store did some ski ropair work for Frey, At the end of December 31, 2021, Frey had nat paid for work completed amounting to $950. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022 . Tequired: tor each of the transaction's, indicate the ampunt and direction of effects of the adjusting journal entry on the elentents of the yccounting equation. (Enter any decreases to Assets, Llabilitie5, or 5 tockholders' Equity with a minus sign.)