Prepare adjusting journal entries for the year ended December 31 for each separate situation. a. Depreciation on the company's equipment for the year is $5,200. b. The Prepaid Insurance account had a $3,450 debit balance before adjustment. An examination of insurance policies shows $1,700 of unexpired insurance remains. c. Salaries expenses of $1,600 have been incurred but are not paid as of December 31. d. On November 1, the company received $6,300 cash for 6 months' rent in advance from a tenant whose rent is $1,050 per month starting November 1. The $6,300 was credited to the Unearned Revenue account on November 1. No adjustments were made after November 1. View transaction list Journal entry worksheet < 1 2 3 4 Depreciation on the company's equipment for the year is $5,200. Note: Enter debits before credits. Transaction a. General Journal Debit Credit >