Recreating Adjusting Entries Selected balance sheet accounts for Gardner Company are presented below Prepaid Insurance Wages Payable Unearned Sales Revenue Interest Receivable May 5 4,300 9,500 May 10 1,250 5,400 2,250 825 Required Analyze each account and recreate the journal entries that were made. For deferrals, be sure to include the original journal entry as well as the adjusting journal entry. Month end is May 31, 2013