1. Depreciation on the company's equipment for the year is computed to be $10,000.
2. 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 $1,960 of unexpired insurance coverage remains.
3. The Supplies account had a $210 debit balance at the beginning of the year, and $2,680 of supplies were purchased during the year. The December 31 physical count showed $248 of supplies available.
4. One-third of the work related to $15,000 of cash received in advance was performed this period.
5. The Prepaid Rent account had a $5,100 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $3,140 of prepaid rent had expired.
6. Wage expenses of $5,000 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.