Ptepare adjusting journal entries for the year ended December 31 for each separate situation. o. 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 $2400 of unexplred 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 recelved $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. Journal entry worksheet Wote: inter debass pefare credita