a. Depreciation on the company's equipment for 2017 is computed to be $18,000. b. The Prepaid Insurance account had a $9,000 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, 060 of unexpired insurance coverage remains. c. The Office Supplies account had a $330 debit balance on December 31, 2016; and $2, 680 of office supplies were purchased during the year. The December 31, 2017, physical count showed $389 of supplies available. d. Three-fourths of the work related to $13,000 of cash received in advance was performed this period. e. The Prepaid Insurance account had a $4, 900 debit balance at December 31, 2017 before adjusting for the costs of any expired coverage. An analysis of insurance policies showed that $3, 840 of coverage had expired. f. Wage expenses of $2,000 have been incurred but are not paid as of December 31, 2017. Prepare adjusting journal entries for the year ended (date of) December 31, 2017 for each of these separate situations