How do you properly do adjustments for prepaid expenses? What if it's for depreciation or unearned revenue?

Adjusting Accounts Prepaid Express Directions 1) Prepare adjusting journal entries for the below transactions 2) Pest the journal entries to ledger accounts 3) Calculate the ending ledger balance Preblem 4 On Jan 1, Truth Company purchased a one-year insurance policy for $135,000 Prepare the adjusting journal entry for Jan 31st Date Accounts Debit Credit Prepaid Insurance 135,000 Problem #5 On Jan 1, Happy Catering Company purchased a two-year insurance policy for $200,000. Assuming that no adjustments have been made to the Prepaid Insurance account, prepare the adjusting journal entry for Dec 31st Date Accounts Debit Credit Prepaid Insurance 200.000 Problem #6 On Jan 1, Peaceful Existence Company purchased a one-year insurance policy for $24,000. Assuming that no adjustments have been made to the Prepaid Insurance account, prepare the adjusting journal entry for June 30th. Date Accounts Debit Credit Prepaid Insurance 24,000