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

Wages of $10,000 are earned by workers but not paid as of December 31.

Depreciation on the companys equipment for the year is $10,600.

The Supplies account had a $380 debit balance at the beginning of the year. During the year, $4,560 of supplies are purchased. A physical count of supplies at December 31 shows $506 of supplies available.

The Prepaid Insurance account had a $5,000 balance at the beginning An analysis of insurance policies shows that $1,800 of unexpired insurance benefits remain at December 31.

The company has earned (but not recorded) $900 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10.

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, analyze each adjusting entry by showing its effects on the accounting equationspecifically, identify the accounts and amounts (including (+) increase or () decrease) for each transaction or event.