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X Company, a merchandiser, prepares monthly financial statements. On April 30, its accountant made adjusting entries to record: . $5,769 of April interest on a bank loan to be paid in May $1,664 of wages that were earned by employees in April but to be paid in May $4,745 of rent and insurance for April that was prepaid on April 1 but had expired $3,849 of depreciation on factory equipment a $2,654 April utility bill received in April, to be paid in May . What would be the effect of these entries on total assets in April