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1. Wages of $13,000 are earned by workers but not paid as of December 31.
2. Depreciation on the companys equipment for the year is $10,360.
3. The Supplies account had a $460 debit balance at the beginning of the year. During the year, $4,691 of supplies are purchased. A physical count of supplies at December 31 shows $519 of supplies available.
4. The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $1,900 of unexpired insurance benefits remain at December 31.
5. The company has earned (but not recorded) $600 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10.
6. The company has a bank loan and has incurred (but not recorded) interest expense of $4,000 for the year ended December 31. The company will pay the interest five days after the year-end on January 5.

For each of the above separate cases, analyze each adjusting entry by showing its effects on the accounting equationspecifically, identify the accounts and amounts (including (+) increase or () decrease) for each transaction or event.