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

The Prepaid Insurance account had a $$8,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the companys insurance policies showed that $$620$ of unexpired insurance coverage remains.$*$

The Supplies account had a $$470$ debit balance at the beginning of the year, and $$2,680$ of supplies were purchased during the year. The December $31$ physical count showed $$555$ of supplies available.$*$

One$-$third of the work related to $$15,000$ of cash received in advance was performed this period.$*$

The Prepaid Rent account had a $$5,900$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$5,280$ of prepaid rent had expired.$*$

Wage expenses of $$2,000$ 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.