Prepare adjusting journal entries for the year ended December 31 for each separate sitution. a. Depreciation on the company's equipment for the year is $6,300. b. The Prepaid insurance account had a $5,100 debit balance before adjustment. An examination of insurance policles ahow? $2.800 of unexpired insurance remains. c. Salaries expenses of $2,700 have been incurted but are not paid as of December 31 d. On November 1, the company recelved $9,600 cash for 6 months' rent in advance from a tenant whose tent is $1.600 per month. starting November 1 . The $9,600 was credited to the Unearned Revenue account on November 1 No adjustiments wwre made $4600 ow mont after November 1 Journal entry worksheet (1) 2 (3) On November 1, the company received 59,600 cash for 6 months' rent in advance from a tenarit whose rent is 11,600 por month starting November 1 The $9,600 was credted to the Unearned Revenue account on November 1. No adjustmerits were made after November 1