! Required information [The following information applies to the questions displayed below.] a. Depreciation on the company's wind turbine equipment for the year is $5,400. b. The Prepaid Insurance account for the polar panels had a $2,400 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $800 of unexpired insurance coverage remains at year-end. c. The company received $4,200 cash in advance for sustainability consulting work. As of December 31, one-third of the sustainability consulting work had been performed. d. As of December 31, $1,600 in wages expense for the organic produce workers has been incurred but not yet paid. e. As of December 31, the company has earned, but not yet recorded, $440 of interest revenue from investments in socially responsible bonds. The interest revenue is expected to be received on January 12. For each of the above separate cases, prepare the required December 31 year-end adjusting entries.