Required information [The following information applies to the questions displayed below.] a. Depreciation on the company's wind turbine equipment for the year is $6,900. b. The Prepaid Insurance account for the solar panels had a $3,900 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $1,550 of unexpired insurance coverage remains at year-end. c. The company received $8,700 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, $3,100 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, $590 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