Depreciation on the company's equipment for the year is computed to be $17,000.

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 $1,650 of unexpired insurance coverage remains.

The Office Supplies account had a $280 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $330 of supplies available.

One-third of the work related to $15,000 of cash received in advance was performed this period.

The Prepaid Rent account had a $5,200 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $3,550 of rental coverage had expired.

Wage expenses of $5,000 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.