For each of the followig separate cases prepare adjusting entries required of financial statements for the year ended (date of) December 31, 2013.
a) One-third of the work related to $15,000 cash received in advance is performed this period.
b. Wages of $8000 are earned by workers but not paid as of December 31, 2013.
C. Depreciation on the company's equipment for 2013 is $18,531.
d. THe Office Supplies accound had a $240 debit balance on Deceber 31, 2012. During 2013, $5,239 of office supplies are purchased. A physical count of supplies at December 31, 2013, shows $487 of supplies available.
e. The Prepaid Insurance account had a $4000 balance on December 31, 2012. AN analysis of insurance policies hsows that $1200 of unexpired insurance benefits remain at December 31, 2013.
f. The company has earned $1050 of interest from investments in CDs for the year ended December 31, 2013. The interest revenue will be received on January 10, 2014.