A$-$Depreciation on the company's equipment for the year is computed to be $$16,000.$

B$-$The Prepaid Insurance account had a $$5,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company$$s insurance policies showed that $$1,510$ of unexpired insurance coverage remains.

C$-$The Supplies account had a $$470$ debit balance at the beginning of the year, and $$2,680$ of supplies were purchased during the year. The December $31$ physical count showed $$555$ of supplies available.

D$-$Two$-$thirds of the work related to $$12,000$ of cash received in advance was performed this period.

E$-$The Prepaid Rent account had a $$5,000$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$3,490$ of prepaid rent had expired.

F$-$Wage expenses of $$4,000$ have been incurred but are not paid as of December $31.$

Prepare adjusting journal entries for the year ended December $31$ for each separate situation.