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

Apertore

b$.$ The Prepald insurance account had a $$6\mathrm{.}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 $$1,100$ of unexpired insurance coverage remains.

c$.$ The Supplies account had a $$700$ debit balance at the beginning of the yeat, and $$3,480$ of supplies were purchased during the

year The December $31$ physical count showed $$300$ of supplies avalable

d$.$ Two$-$thirds of the work related to $$15\mathrm{.}000$ of cash recelved in advance was performed this period.

e$.$ The Prepald Rent account had a $$6,800$ debit balance at December $31$ before adjusting for the costs of expired prepald rent. An

analysis of the rental agreement showed that $$5,800$ of prepaid rent had expired.

f$.$ Wage expenses of $$3\mathrm{.}200$ 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.

Journal entry worksheet

$$

$1$

$2$

$3$

$4$

$5$

$6$

Depredation on the company's equipment for the year is computed to be

$$18,000.$

Note: Erter dabits before credits.

the