2. Prepare general journal entries on December 31 to record the following unrelated year-end adjustments a. Estimated depreciation on office equipment for the year, $4,000 b. The Prepaid Insurance account has a $3.680 debit balance before adjustment. An examination of insurance policies shows $950 of insurance expired. eTIe Prepaid Insurance account has a $2,400 debit balance before adjustment. An examination of insurance policies shows $600 of unexpired insurance. d. The conmpany has three office employees who each carn $100 per day for a five-day workweek that ends on Friday. The employees were paid on Friday. December 26, and have worked full days on Monday, Tuesday, and wednesday, December 29, 30, and 3 . e. On November 1, the company received 6 months' rent in advance from a tenant whose rent is to the Unearned Rent account. 5700 per month. The $4,200 was credited f. The company collects rent monthly from its tenants. One tenant whose rent is $750 per month has not paid his rent for December