1. Depreciation on the company's equipment for the year is computed to be $16,000.
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 $1,980 of unexpired insurance coverage remains.
3. The Office Supplies account had a $240 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $283 of supplies available.
4. Three-fourths of the work related to $13,000 of cash received in advance was performed this period.
5. The Prepaid Rent account had a $5,500 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $3,520 of rental coverage had expired.
6. Wage expenses of $1,000 have been incurred but are not paid as of December 31.

Prepare adjusting journal entries for the year ended (date of) December 31 for each of these separate situations.