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

b$.$ ?The Prepaid Insurance account had a $$6,000$ ?debit balance at December $31$ ?before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$1,100$ ?of unexpired insurance coverage remains.

c$.$ ?The Supplies account had a $$700$ ?debit balance at the beginning of the year, and $$3,480$ ?of supplies were purchased during the year. The December $31$ ?physical count showed $$300$ ?of supplies available.

d$.$ ?Two$-$thirds of the work related to $$15,000$ ?of cash received in advance was performed this period.

e$.$ ?The Prepaid Rent account had a $$6,800$ ?debit balance at December $31$ ?before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$5,800$ ?of prepaid rent had expired.

f$.$ ?Wage expenses of $$3,200$ ?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.