X Company, a merchandiser, prepares monthly financial statements. On April 30, its accountant made adjusting entries to record: . . $5,613 of April interest on a bank loan to be paid in May $1,871 of wages that were earned by employees in April but to be paid in May $4,623 of rent and insurance for April that was prepaid on April 1 but had expired $3,726 of depreciation on factory equipment a $2,591 April utility bill received in April, to be paid in May . What would be the effect of these entries on total assets in April