.. Depreciation on the company's equipment for the year is $5,700. b. The Prepaid Insurance account had a $2,700 debit balance at December 31 before adjusting for the costs of any expired coverage. Analysis of prepaid insurance shows that $950 of unexpired insurance coverage remains at year-end. c. The company received $5,100 cash in advance for consulting work. As of December 31. one-third of the consulting work had been performed d. As of December 31. $1.900 in wages expense for the workers have been incurred but not yet paid. e. As of December 31, the company has earned, but not yet recorded, $470 of interest revenue from investments in bonds. The interest revenue is expected to be received on January 12. For each of the above separate cases, prepare the required December 31 year-end adjusting entries. View transaction list Journal entry worksheet