Wages of $7,000 are earned by workers but not paid as of December 31. Depreciation on the companys equipment for the year is $11,680. The Supplies account had a $390 debit balance at the beginning of the year. During the year, $6,231 of supplies are purchased. A physical count of supplies at December 31 shows $673 of supplies available. The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $2,900 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 $4,000 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.