Prepare the adjusting journal entries on December 31 to record the Mowing unrelated year-end adjustments. Enter your answers on the Answer Sheet Page 5. a. Estimated depreciation on office equipment for the year, $4,000; the office equipment was on July 1^st of the year b. The Prepaid Insurance account has a $3,000 debit balance before adjustment. An examination insurance policies shows $1,000 of insurance expired c. The Prepaid Insurance account has a $3,000 debit balance before adjustment An examination insurance policies shows $1,000 of unexpired insurance d. The company has three office employees who each earn $ 100 per day for a five-day ends on Friday. The employees were paid on Friday, December 26 and have worked full day Monday, Tuesday and Wednesday, December 29, 30 and 31 e. On November 1, the company received 6 months' rent in advance from a tenant whose rent per month. The $4, 200 was credited to the Unearned Rent account f. The company collects rent monthly from its tenants. One tenant whose rent is $750 per paid his rent for December