Depreciation on the company's equipment for the year is computed to be $14,000.

The Prepaid Insurance account had a $9,000 debit balance at December 31 before adjusting for the costs of any expired coverage.

An analysis of the companys insurance policies showed that $1,860 of unexpired insurance coverage remains.

The Office Supplies account had a $320 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $378 of supplies available.

Three-fourths of the work related to $13,000 of cash received in advance was performed this period.

The Prepaid Rent account had a $4,800 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $2,940 of rental coverage had expired.

Wage expenses of $3,000 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.

Journal entry worksheet 12 3 4 5 6 > Depreciation on the company's equipment for the year is computed to be $14,000. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal Journal entry worksheet The Office Supplies account had a $320 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $378 of supplies available. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Journal entry worksheet The Prepaid Rent account had a $4,800 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $2,940 of rental coverage had expired. Note: Enter debits before credits. Transaction General Journal Debit Credit e. Record entry Clear entry View general journal Journal entry worksheet Wage expenses of $3,000 have been incurred but are not paid as of December 31. Note: Enter debits before credits. General Journal Debit Credit Transaction f. Record entry Clear entry View general journal