$(1)$

Required information

$[$The following information applies to the questions displayed below.$]$

a$.$ Depreciation on the company's wind turbine equipment for the year is $$5,200.$

b$.$ The Prepaid Insurance account for the solar panels had a $$2,200$ debit balance at December $31$ before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $$700$ of unexpired insurance coverage remains at year$-$end.

c$.$ The company received $$3,600$ 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 $31,$ $$1,400$ 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, $$420$ of interest revenue from investments in socially responsible bonds. The interest revenue is expected to be received on January $12.$

For each of the above separate cases, prepare the required December $31$ year$-$end adjusting entries.

Journal entry worksheet

Depreciation on the company's wind turbine equipment for the year is $$5,200.$

Note: Enter debits before credits.

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