a.	Depreciation on the company's equipment for 2011 is computed to be $12,000.
b.	The Prepaid Insurance account had a $5,000 debit balance at December 31, 2011, before adjusting for the costs of any expired coverage. An analysis of the companys insurance policies showed that $1,970 of unexpired insurance coverage remains.
c.	The Office Supplies account had a $520 debit balance on December 31, 2010; and $2,680 of office supplies were purchased during the year. The December 31, 2011, physical count showed $614 of supplies available.
d.	One-third of the work related to $15,000 of cash received in advance was performed this period.
e.	The Prepaid Insurance account had a $5,700 debit balance at December 31, 2011, before adjusting for the costs of any expired coverage. An analysis of insurance policies showed that $3,730 of coverage had expired.
f.	Wage expenses of $2,000 have been incurred but are not paid as of December 31, 2011.

Prepare adjusting journal entries for the year ended (date of) December 31, 2011, for each of the above separate situations. Assume that prepaid expenses are initially recorded in asset accounts. Also assume that fees collected in advance of work are initially recorded as liabilities.