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 $5,900. b. The Prepaid Insurance account had a $4,500 debit balance before adjustment. An examination of Insurance policies shows $2.400 of unexpired insurance remains. c. Salaries expenses of $2,300 have been incurred but are not paid as of December 31. d. On November 1, the company received $8,400 cash for 6 months' rent in advance from a tenant whose rent is $1.400 per month starting November 1. The $8,400 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 Depreciation on the company's equipment for the year is $5,900. Note: Enter debits before credits Transaction General Journal Debit Credit)