Prepare adjusting journal entries for the year ended (date of) December 31, 2017, for each of these separate situations. (Entries can draw from the following partial chart of accounts: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Equipment; Accumulated Depreciation-Equipment; Wages Payable; Unearned Revenue; Revenue; Wages Expense; Supplies Expense; Insurance Expense; Depreciation Expense-Equipment.)

a. Depreciation on the company's equipment for 2017 is computed to be $18,000.

b. The Prepaid Insurance account had a $6,000 debit balance at December 31, 2017, 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, 2016; and $3,480 of office supplies were purchased during the year. The December 31, 2017, 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 Insurance account had a $6,800 debit balance at December 31, 2017, 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, 2017.