male services to be rendered next year. Prepare general journal entries to record these transactions. 8) Prepare general journal entries on December 31 to record the following unrclated year-end adjustme a. Estimated depreciation on equipment for the year, $4,500. b. The Prepaid Insurance account has a $3,680 debit balance before adjustment. An examination of insurance policies shows $600 of insurance expired. c. The Prepaid Insurance account has a $2,400 debit balance before adjustment. An examination of insurance policies shows $950 of unexpired insurance. d. The company has three office empioyees whq each earn S100 per day for a five-day workweek th ends on Friday. The employees were paid on Friday:ecember26, and have worked full days on Monday, Tuesday, and Wednesday, December 29, 30% and 31. e. On November 1, the company received 6 months' rent in advance from a tenant whose rent is $70 month. The $4,200 was credited to the Unearned Rent account. f. The company collects rent monthly from its tenants. One tenant whose rent is $1,000 per month h paid his rent for December