Depreciation on the company$$s equipment for the year is computed to be $$1\mathrm{}9,000.$ 

 

 The Prepaid Insurance account had a $$\mathrm{}8,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company$$s insurance policies showed that $$1,100$ of unexpired insurance coverage remains. 

 

 The Supplies account had a $$700$ debit balance at the beginning of the year, and $$3,\mathrm{}\mathrm{}\mathrm{}$840 of supplies were purchased during the year. The December $31$ physical count showed $$300$ of supplies available. 

 

Two$-$thirds of the work related to $$15,000$ of cash received in advance was performed this period.

The Prepaid Rent account had a $$6,800$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$5,800$ of prepaid rent had expired.

Wage expenses of $$3,200$ 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.