Depreciation on the company's equipment for the year is computed to be $$18,000.$

$.$ The Prepaid Insurance account had a $$6,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$1,100$ of unexpired insurance coverage remains.

$=.$ The Supplies account had a $$700$ debit balance at the beginning of the year, and $$3,480$ of supplies were purchased during the year. The December $31$ physical count showed $$300$ of supplies available.

d$.$ Two$-$thirds of the work related to $$15,000$ of cash received in advance was performed this period.

$.$ The Prepaid Rent account had a $$6,800$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$5,800$ of prepaid rent had expired.

f$.$ Wage expenses of $$3,200$ have been incurred but are not paid as of December $31.$

pare adjusting journal entries for the year ended December $31$ for each separate situation.

Journal entry worksheet

The Prepaid Insurance account had a $$6,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$1,100$ of unexpired insurance coverage remains.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$b$.,$Prepaid insurance,$3,],[,,,],[,5,,],[,5,,],[,,,],[1,1,,]]$