$[$The following information applies to the questions displayed below.$]$

Depreciation on the company's equipment for the year is computed to be $$13,000.$

The Prepaid Insurance account had a $$7,000$ debit balance at December $31$ before adjusting for the costs of any expired coverage. An analysis of the company$$s insurance policies showed that $$1,480$ of unexpired insurance coverage remains.

The Supplies account had a $$240$ debit balance at the beginning of the year, and $$2,680$ of supplies were purchased during the year. The December $31$ physical count showed $$283$ of supplies available.

One$-$third of the work related to $$15,000$ of cash received in advance was performed this period.

The Prepaid Rent account had a $$5,700$ debit balance at December $31$ before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $$4,220$ of prepaid rent had expired.

Wage expenses of $$5,000$ have been incurred but are not paid as of December $31.$

Prepare adjusting journal entries for the year ended December $31$ for each separate situation.