Depreciation on the company's equipment for the year is computed to be $15,000. The Prepaid Insurance account had a $7,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the companys insurance policies showed that $1,830 of unexpired insurance coverage remains. The Office Supplies account had a $500 debit balance at the beginning of the year; and $2,680 of office supplies were purchased during the year. The December 31 physical count showed $590 of supplies available. One-fourth of the work related to $11,000 of cash received in advance was performed this period. The Prepaid Rent account had a $5,800 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $3,970 of prepaid rent had expired. Wage expenses of $4,000 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.