Wages of $13,000 are earned by workers but not paid as of December 31. Depreciation on the companys equipment for the year is $11,560. The Office Supplies account had a $450 debit balance at the beginning of December. During December, $4,967 of office supplies are purchased. A physical count of supplies at December 31 shows $547 of supplies available. The Prepaid Insurance account had a $5,000 balance at the beginning of December. An analysis of insurance policies shows that $3,000 of unexpired insurance benefits remain at December 31. The company has earned (but not recorded) $900 of interest from investments in CDs for the year ended December 31. The interest revenue will be received ten days after the year-end on January 10. The company has a bank loan and has incurred (but not recorded) interest expense of $3,500 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, prepare adjusting entries required of financial statements for the year ended (date of) December 31.