EB $3.$ LO $4\mathrm{.}2$ and LO $4\mathrm{.}3$Indicate what impact the following adjustments have on the accounting equation, Assets $=$ Liabilities $+$ Equity $($assume normal balances$).$

A$.$ Prepaid Insurance adjusted from $$5,000$ to $$3,600$

B$.$ Interest Payable adjusted from $$5,300$ to $$6,800$

C$.$ Prepaid Insurance adjusted from $$18,500$ to $$6,300$

D$.$ Supplies account balance $$500,$ actual count $$220$