Required Information Tableau DA 3-3: Mini-Case, Analyzing adjusting entries and preparing an adjusted trial balance LO4, 6 The following Information applies to the questions displayed below] Roland Company began operations on December 1 and needs assistance in preparing December 31 financial statements, Including its year-end adjustments. The Tableau dashboard is provided to assist in the work. Selected December-January Transactions Purchased insurance Started Work for Telo Dec. 31 Year-End Floished Work for Telo Dec 1 Dec 7 Dec 13 (Dec 24) Jan 5 Jan 12 Furchased Supplies Received Cash in Advance Wages Paid Additional Information as of December 31 Telo Job Completion at Year-End Telo 60% Complete ABX Job Completion at Year-End ABX 25% Complete Supplies Remaining at Year-End *+ablecu Wages Earned By Workers but not yet Paid at Year-End Tableau DA 3-3: Mini-Case, Analyzing adjusting entries using accounting equation 1. For each December 31 adjusting entry, indicate the account impacted along with the amount and direction (- or -) of the effects on the accounting equation by filling in the following table. The first entry is completed. Adjusting Entry a. Prepaid Insurance b Supplies Accrued Wages d Accrued Revenue Unearned Revenue Assets -$100 Prepaid insurance Liabilities Equity a -$100 Insurance expense