Answer:
a	Wages expense	8, 000	
Wages payable 8,000
 
b	Dr Depreciation expense	10,840	
Cr Accumulated depreciation-equipment 10,840
 
c Dr Supplies expense 4,397
 Cr Supplies 4,367
 
d	Dr Insurance expense	2,700	
Cr Prepaid insurance 2,700
e. Dr Interest receivable	650	
Cr Interest revenue 650
 
f. Dr Interest expense	3,000	
 Cr nterest payable	3,000
Explanation:
Preparation of Adjusting entry
a. Based on the information given we were told that Wages of the amount of $8,000 are earned by workers but was not paid which means that the Journal entry will be :
Dr Wages expense	8000	
Cr Wages payable 8000
(To record wages payable) 
b. Based on the information given we were told that Depreciation of the company’s equipment for the year was the amount of $10,480 which means that the Journal entry will be:. 
 
Dr Depreciation expense	10,840	
Cr Accumulated depreciation-equipment 10, 840
(To record Depreciation ) 
c. Based on the information given we were told that Office Supplies had the amount of $310 as debit balance in which During the year the amount of $4,597 of office supplies was purchased and a physical count of supplies shows the amount of $510 of supplies available which means that the Journal entry will be :
Dr Supplies expense 4,397
 (310+4,597-510) 
Cr Supplies 4,367
(To record supplies expense) 
d. Based on the information given we were told that the insurance policies shows that the amount of $2,700 of unexpired insurance remain at December which means that the Journal entry will be :
 Dr Insurance expense	2,700	
Cr Prepaid insurance 2,700
(To record insurance expense)
 
e. Based on the information given we were told that the company has earned but did not record the amount of $650 of interest revenue which means that the Journal entry will be :
 Dr Interest receivable	650	
Cr Interest revenue 650
(To record interest) 
f. Based on the information given we were told that the company has interest expense of the amount of $3,000 which means that the Journal entry will be :
 
Dr Interest expense	3,000	
Cr Interest payable	3,000
(To record interest expense)