For each of the following separate cases, prepare the required December 31 year-end adjusting entries.
a. Depreciation on the company’s wind turbine equipment for the year is $5,000.
b. The Prepaid Insurance account for the solar panels had a $2,000 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $600 of unexpired insurance coverage remains at year-end.

c. The company received $3,000 cash in advance for sustainability consulting work. As of December 31, one-third of the sustainability consulting work had been performed.
d. As of December 31, $1,200 in wages expense for the organic produce workers has been incurred but not yet paid.
e. As of December 31, the company has earned, but not yet recorded, $400 of interest revenue from investments in socially responsible bonds. The interest revenue is expected to be received on January 12.