a. Depreciation on the company's equipment for the year is computed to be $12,000. 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 $1,390 of unexpired insurance coverage remains c. The Office Supplies account had a $550 debit balance at the beginning of December, and $2,680 of office supplies were purchased in December. The December 31 physical count showed $649 of supplies available. d. Three-fourths of the work related to $13,000 of cash received in advance was performed this period. e. The Prepaid Rent account had a $5,800 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $4,410 of rental coverage had expired. f. Wage expenses of $3.000 have been incurred but are not paid as of December 31. Prepare adjusting journal entries for the year ended (date of) December 31 for each of these separate situations.