Question Z /12 Prepare general journal entries on December 31 to record the following unrelated year-end adjustments. (a) Estimated depreciation on office equipment for the year, $3,600. (b) The Prepaid Insurance account has a $2,580 debit balance before adjustment. An examination of insurance policies shows $890 of insurance expired. (c) The Prepaid Insurance account has a $2,150 debit balance before adjustment. An examination of insurance policies shows $525 of unexpired insurance. (d) A business has three office employees who each earn $75 per day for a five-day workweek that ends on Friday. The employees were paid on Friday, December 26, and have worked full days on Monday, Tuesday, and Wednesday, December 29, 30, and 31. (e) On November 1, a property owner received 6 months' rent in advance from a tenant whose rent is $675 per month. The $4,050 was credited to the Unearned Rent account. (f) A property owner collects rent monthly from his tenants. One tenant whose rent is $750 per month has not paid his rent for December.