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

b$.$ The Prepaid Insurance account had a $$9,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$760$ unexpired insurance coverage remains.

c$.$ The Supplies account had a $$400$ debit balance at the beginning of the year, and $$2,680$ of supplie were purchased during the year. The December $31$ physical count showed $$472$ 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 $$5,400$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$4,640$ of prepaid rent had expired.

f$.$ Wage expenses of $$7,000$ 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.

Journal entry worksheet

$\backslash$table$[[1,2,3,4,5,6]]$

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

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$.,,,],[5,,,],[2,,,],[-,$E$,,],[L_{?},,,]]$