[The following information applies to the questions displayed below.] a. Wages of $12,000 are earned by workers but not paid as of December 31 . b. Depreciation on the company's equipment for the year is $11,920. c. The Supplies account had a $410 debit balance at the beginning of the year. During the year, $5.725 of supplies are purchased. A physical count of supplies at December 31 shows $623 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 $2,000 of unexpired insurance benefits remain at December 31 . e. The company has earned (but not recorded) $600 of interest revenue for the year ended December 31 . The interest payment will be received 10 days after the year-end on January 10. f. The company has a bank loan and has incurred (but not recorded) interest expense of $2,500 for the year ended December 31. The compary will pay the interest five days after the year-end on January 5. identify the accounts and amounts (including (t) increase or () decrease) for each transaction of event