[The following information applies to the questions displayed below.] Roland Company began operations on December 1 and needs assistance in preparing December 31 financial statements, including its year-end adjustments. The Tableau dashboard is provided to assist in the work. Selected December-January Transactions Purchased Insurance Started Work for Telo Dec. 31 Year-End Finished Work for Telo Dec 1 Dec 7 (Dec 13 (Dec 24 Jan 5 Jan 12 Purchased Supplies Received Cash in Advance Wages Paid Additional Information as of December 31 Telo Job Completion at Year-End ABX Job Completion at Year-End Telo ABX 60% Complete 25% Complete Supplies Remaining at Year-End Wages Earned By Workers but not yet Paid at Year-End +ableau Tableau DA 3-3: Mini-Case, Analyzing adjusting entries using accounting equation 1. For each December 31 adjusting entry, indicate the account impacted along with the amount and direction (+ or -) of the effects on the accounting equation by filling in the following table. The first entry is completed. Adjusting Entry Assets a. Prepaid Insurance -$100 Prepaid insurance b. Supplies +100 Common stock c. Accrued Wages -100 d. Accrued Revenue +100 e. Unearned Revenue +100 Liabilities Equity + -$100 Insurance expense + + + +