preparing adjusting entries

For each of the following separate cases, prepare adjusting entries required of financial statements for the year ended (date of) December 31 2013 ( Assume that prepaid expenses are initially recoded in asset accounts and that fees collected in advance of work are initially recorded as liabilities.) One-third of the work related to 15,000 cash received in advance is performed this period. Wages of 8,000 are earned by workers but not paid as of December 31, 2013. Depreciation on the company's equipment for 2013 is 18,531. The Office Supplies account had a 240 debit balance on December 31. 2012 During 2013. 5.239 of office supplies are purchased. A physical count of supplies at December 31.2013. shows S4H7 of supplies available. The Prepaid Insurance account had a $4,000 balance on December 31.2012 An analysis of insurant policies shows that 1,200 of unexpired insurance benefits remain at December 31,2013 The company has earned (but not recorded) 1,050 of interest from 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 incurred (but not recorded) year ended December 31. 2013. The company must pay the interest on January 2,2014