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

b$.$ The Prepald Insurance account had a $$5,000$ deblt balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policles showed that $$1,290$ of unexpired insurance coverage remains.

c$.$ The Supplies account had a $$500$ debit balance at the beginning of the year, and $$2,680$ of supplies were purchased during the year. The December $31$ physical count showed $$590$ of supplies avallable.

d$.$ Two$-$thirds of the work related to $$12000$ of cash recelved in advance was performed this period.

e$.$ The Prepald Rent account had a $$5,900$ debit balance at December $31$ before adjusting for the costs of explred prepald rent. An analysis of the rental agreement showed that $$4,610$ of prepald rent had explred.

f$.$ Wage expenses of $$3,000$ have been incurred but are not pald as of December $31.$

Prepare adjusting Joumal entries for the year ended December $31$ for each separate situation.

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

The Prepaid Insurance account had a $$5,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$1,290$ of unexpired insurance coverage remains.

Wote Enter debles bero crects

$\backslash$table$[[$Transaction$,$General Joumal,Debit,Credit$],[$b$.,,,],[,,,],[,,,],[,,,],[,,,]]$