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Requlred Information

$[$The following information applies to the questions displayed below.$]$

a$.$ Depreciation on the company's wind turbine equipment for the year is $$6,200.$

b$.$ The Prepaid Insurance account for the solar panels had a $$3,200$ debit balance at December $31$ before adjusting for

the costs of any expired coverage. Analysis of prepaid insurance shows that $$1,200$ of unexpired insurance

coverage remains at year$-$end.

c$.$ The company received $$6,600$ 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,$$$2,400$ 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, $$520$ 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.