A. Depreciation on the company’s equipment for the year is computed to be $18,000. b. The Prepaid Insurance account had a $6,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company’s insurance policies showed that $1,100 of unexpired insurance coverage remains.
c. The Office Supplies account had a $700 debit balance at the beginning of the year; and $3,480 of office supplies were purchased during the year. The December 31 physical count showed $300 of supplies available.
d. Two-thirds of the work related to $15,000 of cash received in advance was performed this period.
e. The Prepaid Rent account had a $6,800 debit balance at December 31 before adjusting for the costs of expired prepaid rent.
f. An analysis of the rental agreement showed that $5,800 of prepaid rent had expired.
g. Wage expenses of $3,200 have been incurred but are not paid as of December 31.

Required:
Prepare adjusting journal entries for the year ended (date of) December 31 for each of these separate situations.