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 computed to be $13,000. b. The Prepaid Insurance account had a $7,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $1,150 of unexpired insurance coverage remains. c. The Supplies account had a $350 debit balance at the beginning of the year, and $2,680 of supplies were purchased during the year. The December 31 physical count showed $413 of supplies available. d. Three-fourths of the work related to $13,000 of cash received in advance was performed this period. e. The Prepaid Rent account had a $5,900 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $4,750 of prepaid rent had expired. f. Wage expenses of $5,000 have been incurred but are not paid as of December 31