Prepare adjusting journal entries for the year ended Dec 31, 2011 for each of the independent situation in (a) to (f). Assume that the original entries have already been done. You only need to prepared the period ending adjusting entries: b. The prepaid insurance account had $14,000 debit balance at Dec31, 2011, before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed $2080 of unexpired insurance remaining. C. The Office Supplies account had a $600 debit balance on January 1, 2011; $5,360 of office supplies were purchased during the year; and the December 31, 2011, count showed that $708 of supplies are on hand d. Two-thirds of the work for a $30,000 fee received in advance has now been performed e. The Prepaid Insurance account had an $11,200 debit balance at December 31, 2011, before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $9,200 of coverage had expired. f. Wages of $8,000 have been earned by workers but not paid as of December 31, 2011 g. Record the January 6, 2012, payment of $20,000 in wages, inclusive of the $8,000 December31, 2011 accrued in (f) above