Prepare adjusting journal entries on December 31 to record the following unrelated year-end adjustments in the space provided below. The company has 5 office employee who earn $100 per day, each, for a five-day workweek that ends on Friday. The employees are paid on Fridays. This year, December 31 falls on Wednesday. Estimated depreciation on office building for the year, $25,000. The Prepaid Insurance account has a $5,000 debit balance before adjustment. An examination of insurance policies shows $2,000 of insurance is unexpired. The Supplies account has a $500 debit balance before adjustment. An examination shows $200 in Supplies expired. On December 1, the company received 6 months' rent in advance from a tenant. The $6,000