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a. Wages of $7,000 are earned by workers but not paid as of December 31 b. Depreciation on the company's equipment for the year is $10.240. c. The Office Supplies account had a $380 debit balance at the beginning of the year. During the year. $5,540 of office supplies are purchased. A physical count of supplies at December 31 shows $604 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 $3,300 of unexpired insurance benefits remain at December 31 e. The company has earned (but not recorded) $650 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10. 1. 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, prepare adjusting entries required of financial statements for the year ended (date of) December 31. 1 Wages of $7,000 are earned by workers but not paid as of December 31. 2 Depreciation on the company's equipment for the year is $10,240. 3 The Office Supplies account had a $380 debit balance at the beginning of the year. During the year, $5,540 of office supplies are purchased. A physical count of supplies at December 31 shows $604 of supplies available. 4 The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $3,300 of unexpired insurance benefits remain at December 31. 5 The company has earned (but not recorded) $650 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year- end on January 10. 6 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. Accumulated depreciation-Equipment Cash Depreciation expense-Equipment Equipment it Insurance expense Interest expense Interest payable Interest receivable Interest revenue sit Prepaid insurance Cronline Supplies Supplies expense Unearned revenue Wages expense Wages payable