a. Depreciation on the company's equipment for 2013 is computed to be $18,000.
b. The Prepaid Insurance account had a $6,000 debit balance at December 31, 2013, 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 on December 31, 2012; and $3,480 of office supplies were purchased during the year. The December 31, 2013, physical count showed $298 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 Insurance account had a $6,800 debit balance at December 31, 2013, before adjusting for the costs of any expired coverage. An analysis of insurance policies showed that $5,800 of coverage had expired.
f. Wage expenses of $3,200 have been incurred but are not paid as of December 31, 2013.
Prepare adjusting journal entries for the year ended December 31, 2013