a. Depreciation on the company's equipment for the year is computed to be $17,000. b. The Prepaid Insurance account had a $7,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $1,140 of unexpired insurance coverage remains. c. The Office Supplies account had a $310 debit balance at the beginning of December, and $2,680 of office supplies were purchased in December. The December 31 physical count showed $366 of supplies available. d. One-fifth of the work related to $10,000 of cash received in advance was performed this period. e. The Prepaid Rent account had a $5,600 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $4,460 of rental coverage had expired. f. Wage expenses of $1,000 have been incurred but are not paid as of December 31.