The ledger of Mai Company includes the following accounts with normal balances as of December $31$: Retained Earnings $$10,200$; Dividends $$1,400$; Services Revenue $$25,000$; Wages Expense $$14,400$; and Rent Expense $$4,000.$ Required information

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

a$.$ Depreciation on the company's wind turbine equipment for the year is $$6,900.$

b$.$ The Prepaid Insurance account for the solar panels had a $$3,900$ debit balance at December $31$ before adjusting for

the costs of any expired coverage. Analysis of prepaid insurance shows that $$1,550$ of unexpired insurance

coverage remains at year$-$end.

c$.$ The company received $$8,700$ 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,$$$3,100$ 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, $$590$ 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, prepare the required December $31$ year$-$end adjusting entries.

Journal entry worksheet

Depreciation on the company's wind turbine equipment for the year is $$6,900.$

Note: Enter debits before credits.

Prepare its December $31$ closing entries.