Answer & Explanation:
depreciation expense                  6,200  debit
   accumulated depreciation wind turbine   6,200 credit
to record depreciation expense
insurance expense       2,000 debit
         prepaid insurance                      2,000 credit
to record expired insurance
unearned revenue 2,200 debit
                 service revenue    2,200 credit
to record service paid in advance
wages expense 2,400 debit
    wages payable     2,400 credit
to record accrued wages for the period
interest receivable 520 debit
     interest revenue          520 credit
to record interest earned for the period.