! Required information [The following information applies to the questions displayed below.] a. Depreciation on the company's wind turbine equipment for the year is $5,900. b. The Prepaid Insurance account for the solar panels had a $2,900 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $1,050 of unexpired insurance coverage remains at year-end. c. The company received $5,700 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, $2,100 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, $490 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, determine the financial statement impact of each required year-end adjusting entry. Fill in the table below by indicating the amount and direction ((+) increase or (-) decrease) of the effect. Net Income Total Liabilities Adjusting Entry a. Total Equity $ (-) decrease $ 5,900 5,900 1,850 b. $ $ 1,850 (-) decrease ((+) increase Total Assets 5,900 (-) decrease $ 1,850 (-) decrease $ 1,900 2,100 490 c. $ $ (-) decrease (+) increase (-) decrease (-) decrease 1,900 (+) increase 2,100|(-) decrease (+) increase $ $ 1,900 2,100 d. (-) decrease S $ $ e. (+) increase $ 490