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.