A. Wages of $7,000 are earned by workers but not paid as of December 31.B. Depreciation on the company’s equipment for the year is $11,920.C. The Office Supplies account had a $450 debit balance at the beginning of the year. During the year, $5,697 of office supplies are purchased. A physical count of supplies at December 31 shows $620 of supplies available. D. The Prepaid Insurance account had a $5,000 balance at the beginning of the year. An analysis of insurance policies shows that $3,500 of unexpired insurance benefits remain at December 31.E. The company has earned (but not recorded) $550 of interest revenue for the year ended December 31. The interest payment will be received 10 days after the year-end on January 10.F. The company has a bank loan and has incurred (but not recorded) interest expense of $4,500 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.