Prepare adjusting journal entries for the year ended December $31,2014,$ for each of the below situations in $($a$)$ to $($g$).$ Assume that prepaid expenses are initially recorded in asset accounts. Assume that fees collected in advance of work are initially recorded as liabilities. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

a$.$ Depreciation on the company$$s machinery for $2014$ was estimated to be $$42,000.$

b$.$

The Prepaid Insurance account had a $$25,800$ debit balance at December $31,2014,$ before adjusting for the costs of any expired coverage. An analysis of the company$$s insurance policies showed $$19,100$ of unexpired insurance remaining.

c$.$

The Office Supplies account had a $$590$ debit balance on January $1,2014$; $$3,000$ of office supplies were purchased during the year; and the December $31,2014,$ count showed that $$230$ of supplies are on hand.

d$.$ Two$-$thirds of the work for a $$43,500$ fee received in advance has now been performed.

e$.$

The Prepaid Insurance account had an $$11,000$ debit balance at December $31,2014,$ before adjusting for the costs of any expired coverage. An analysis of the company$$s insurance policies showed that $$8,500$ of coverage had expired.

f$.$ Wages of $$45,000$ have been earned by workers but not paid as of December $31,2014.$

g$.$ Record the January $6,2015,$ payment of $$90,500$ in wages, inclusive of the $$45,000$ December $31,2014,$ accrual in $($f$)$ above.