Prepare adjusting journal entries for the year ended $($date of$)$ December $31,2020,$ for each of these separate situations.

You can use the following account titles for the entries:

Accounts Receivable

Supplies

Prepaid Insurance

Equipment

Accumulated Depreciation$-$Equipment

Wages Payable

Unearned Revenue

Revenue

Wages Expense

Supplies Expense

Insurance Expense

Depreciation Expense$-$Equipment.

a$.$ The Prepaid insurance account had a $$6,500$ debit balance at December $31,$

$2020.$An analysis of the company's insurance policies showed that $$500$ of unexpired insurance coverage remains.

b$.$ The Office Supplies account had a $$430$ debit balance on December $31,2020$ ; and $$1,000$ of office supplies were purchased during the year. The December $31,2017,$ physical count showed $$30$ of supplies available.

c$.$ Cash advance of $$12,000$ was received for service to be performed for $2$ years. Service related to $$6,000$ was performed at the end December $2020.$

d$.$ Service of $$3,000$ performed for a client but has not been recognised and recorded.

e$.$ Depreciation on the company's equipment for $2020$ is computed to be $$2,000.$

f$.$ Salary expenses of $$20,000$ have been incurred but are not paid as of December $31,2020$

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