a. Depreciation on the company's equipment for the year is computed to be $13,000 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 $1,560 of unexpired insurance coverage remains c. The Office Supplies account had a $220 debit balance at the beginning of December, and $2,680 of office supplies were purchased in December. The December 31 physical count showed $260 of supplies available. d. One-third of the work related to $15,000 of cash received in advance was performed this period, e. The Prepaid Rent account had a $5.300 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $3,740 of rental coverage had expired. f. Wage expenses of $6,000 have been incurred but are not paid as of December 31 Journal entry worksheet