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Wages of $8,000 are earned by workers but not paid as of December 31.

Depreciation on the companys equipment for the year is $10,480.

The Supplies account had a $420 debit balance at the beginning of the year. During the year, $6,454 of supplies are purchased. A physical count of supplies at December 31 shows $695 of supplies available.

The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $3,300 of unexpired insurance benefits remain at December 31.

The company has earned (but not recorded) $850 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10.

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.

	Assets			=	Liabilities			+	Equity
a.	Identify account?	increase or decrease?	Amt?	=	Identify Account?	increase or decrease?	Amt?	+	Identify account	increase or decrease?	Amt?
b.				=				+
c.				=				+
d.				=				+
e.				=				+
f.				=				+