Wages of $13,000 are earned by workers but not paid as of December 31. Depreciation on the company’s equipment for the year is $10,720. The Supplies account had a $360 d

Wages of $13,000 are earned by workers but not paid as of December 31. Depreciation on the company’s equipment for the year is $10,720. The Supplies account had a $360 debit balance at the beginning of the year. During the year, $5,920 of supplies are purchased. A physical count of supplies at December 31 shows $642 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 $2,100 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 $3,500 for the year ended December 31. The company will pay the interest five days after the year-end on January 5.