The unadjusted trial balance of the Business Mastery Company as of December $31$ is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the Business Mastery Company.

$1)$The balance in Prepaid insurance represents a $24-$month policy that went into effect on December $1.$ Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, if any.

$2)$ Based on a physical count, supplies on hand total $$5,400.$ Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any.

$3)$ The equipment is expected to have an $5-$year useful life, and be worth about $$11,000$ at the end of five years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry to record the monthly depreciation, if any.

$4)$ On December $26,$ the client paid a $$12,00060-$day fee in advance, covering December $27$ to February $24.$ Review the unadjusted balance in Unearned Consulting Revenue, and prepare the necessary adjusting entry, if any.

$5)$ Business Mastery's employee earns $$210$ per day for a five$-$day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December $26.$ Review the unadjusted balance in Salaries expense, and prepare the necessary adjusting entry, if any.

$6)$ In the second week of December, Business Mastery agreed to provide $30$ days of consulting services to a local fitness club for a fixed fee of $$5,100.$ The terms of the initial agreement call for Business Mastery to provide services from December $12,$ through January $10,$ or $30$ days of service. The club agrees to pay Business Mastery $$5,100$ on January $10,$ when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any.