Required: Analyze each account and recreate the journal entries that were made. For deferrals, be sure to include the original journal entry as well as the adjusting journal entry. Month end is May 31, 2013 ______________________ Note: the last one was not \"interest income\" Recreating Adjusting Entries Selected balance sheet accounts for Gardner Company are presented below. Prepaid Insurance Wages Pavable Unearned Sales Revenue Interest Receivable May 5 4,300 9,500 May 10 1,250 5,400 2,250 825 Solution 1 Insurance expense 3050 To Prepaid Insurance 3050 2 Unearned Sales revenue 7250 To sales Revenue 7250 3 Wages Expense 5400 TO wages payable 5400 4 Interest receivable 825 To interest revenue 825 .