Prepare adjusting journal entries for the year ended December $31$ for each separate situation. Entries can draw from the following partial chart of accounts: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Prepaid Rent; Equipment; Accumulated Depreciation$-$Equipment; Wages Payable; Unearned Revenue; Services Revenue; Wages Expense; Supplies Expense; Insurance Expense; Rent Expense; and Depreciation Expense$-$Equipment.

a$.$ Depreciation on the company's equipment for the year is computed to be $$18,000.$

b$.$ The Prepaid Insurance account had a $$6,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $$1,100$ of unexpired insurance coverage remains.

c$.$ The Supplies account had a $$700$ debit balance at the beginning of the year, and $$3,480$ of supplies were purchased during the year. The December $31$ physical count showed $$300$ of supplies available.

d$.$ Two$-$thirds of the work related to $$15,000$ of cash received in advance was performed this period.

e$.$ The Prepaid Rent account had a $$6,800$ debit balance at December $31$ before adjusting for the costs $0$ expired prepaid rent. An analysis of the rental agreement showed that $$5,800$ of prepaid rent had expired

f$.$ Wage expenses of $$3,200$ have been incurred but are not paid as of December $31.$