Two-thirds of the work related to $12,000 cash received in advance is performed this period Wages of $7,000 are earned by workers but not paid as of December 31. 2015 Depreciation on the company's equipment for 2015 is $10,600 The Office Supplies account had a $330 debit balance on December 31, 2014 During 2015, $4,603 of office supplies are purchased A physical count of supplies at December 31. 2015, shows S510 of supplies available The Prepaid Insurance account had a $5,000 balance on December 31. 2014 An analysis of insurance policies shows that $1,900 of unexpired insurance benefits remain at December 31, 2015 The company has earned (but not recorded) $700 of interest from investments in CDs for the year ended December 31, 2015 The interest revenue will be received on January 10, 2016 The company has a bank loan and has incurred (but not recorded) interest expense of $5,000 for the year ended December 31, 2015 The company must pay the interest on January 2, 2016 For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended (date of) December 31. 2015 (Assume that prepaid expenses are initially recorded in asset accounts and that fees collected in advance of work are initially recorded as liabilities )