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! Required information [ The following information applies to the questions displayed below. ] a . Wages of $ 1 3 , 0 0 0

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[The following information applies to the questions displayed below.]
a. Wages of $13,000 are earned by workers but not paid as of December 31.
b. Depreciation on the company's equipment for the year is $11,560.
c. The Supplies account had a $480 debit balance at the beginning of the year. During the year, $5,548 of supplies are
purchased. A physical count of supplies at December 31 shows $605 of supplies available.
d. The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies
shows that $3,500 of unexpired insurance benefits remain at December 31.
e. The company has earned (but not recorded) $900 of interest revenue for the year ended December 31. The interest
payment will be received 10 days after the year-end on January 10.
f. The company has a bank loan and has incurred (but not recorded) interest expense of $4,500 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 equation-specifically,
identify the accounts and amounts (including (+) increase or (-) decrease) for each transaction or event.
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