a$.$ Depreclation on the company's equipment for the year is computed to be $$12,000.$

b$.$ The Prepaid Insurance account had a $$9,000$ debit balance at December $31$ before adjusting for the costs of any explred coverage: An analysis of the company's insurance policles showed that $$1,800$ of unexplred insurance coverage remains.

c$.$ The Supplies account had a $$480$ debit balance at the beginning of the year, and $$2,680$ of supplies were purchased during the year. The December $31$ physical count showed $$566$ of supplies avallable.

d$.$ Two$-$thirds of the work related to $$12,000$ of cash recelved in advance was performed this period.

e$.$ The Prepald Rent account had a $$4,900$ debit balance at December $31$ before adjusting for the costs of explred prepald rent. An analysis of the rental agreement showed that $$3,100$ of prepald rent had explred.

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 December $31$ for each separate situation.

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

Depreciation on the company's equipment for the year is computed to be $$12,000.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$.,,,],[5,,,],[,,2,+2],[,(2),,2],[,,-,+2],[,,,$r$.]]$