A. Depreciation on the company's equipment for the year is computed to be $14,000. b. The Prepaid Insurance account had a $7,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company’s insurance policies showed that $1,410 of unexpired insurance coverage remains. c. The Office Supplies account had a $500 debit balance at the beginning of the year; and $2,680 of office supplies were purchased during the year. The December 31 physical count showed $590 of supplies d. One-fourths of the work related to $13,000 of cash received in advance was performed this period. e. The Prepaid Rent account had a $5,100 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $3,690 of prepaid rent had expired. f. Wage expenses of $6,000 have been incurred but are not paid as of December 31Prepare adjusting journal entries for the year ended (date of) December 31, 2017, for each of these separate situations.