Please help with correct answer and explaination if possible, thx!(:

3. For each of the following, journalize the necessary adjusting entry. A. Unpaid wages accrued were $4,000 B. The balance in the prepaid insurance account before adjustment at the end of the year is $12,000. The amount of insurance expired during the year is $8,500. C. The estimated depreciation on buildings for the year is $32,000