Adjustment for Prepaid Insurance SE2. The Prepaid Insurance account began the year with a balance of $478 During the year, insurance in the amount of $1,840 was purchased. At the end of the year (December 31), the amount of insurance still unexpired was $790. Prepare the year-end journal entry to record the adjustment for insurance expense for the year.

Adjustment for Supplies SE3. The Supplies account began the year with a balance of $540. During the year, supplies in the amount of $990 were purchased. At the end of the year (December 31), the inventory of supplies on hand was $740. Prepare the year-end journal entry to record the adjustment for supplies expense for the year.

Adjustment for Depreciation SE4. The depreciation expense on office equipment for the month of March is $200. This is the third month that the office equipment, which cost $2000, has been owned. Prepare the adjusting entry to record depreciation for March and show the balance sheet presentation for office equipment and related accounts after the March 31 adjustment.

Adjustment for Accrued Wages SE5. Wages are paid each Saturday for a six-day workweek. Wages are currently $1,780 per week. Prepare the adjusting entry required on June 30, assuming July 1 falls on a Tuesday.

Adjustment for Unearned Revenue SE6. During the month of August, deposits in the amount of $1500 were received for services to be performed. By the end of the month, services in the amount of $960 had been performed. Prepare the necessary adjustment for Service Revenue at the end of the month.