Required information Skip to question [The following information applies to the questions displayed below.] Wages of $13,000 are earned by workers but not paid as of December 31. Depreciation on the companys equipment for the year is $11,920. The Supplies account had a $440 debit balance at the beginning of the year. During the year, $4,813 of supplies are purchased. A physical count of supplies at December 31 shows $531 of supplies available. The Prepaid Insurance account had a

For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended December 31.