What are the journal entries?

1. The rent requires an annual payment of $15,000. EYES makes this payment on July 1^st every year and records it as pre-paid rent when the payment is made.

2. Wages paid during the year were $122,000. You may ignore payroll taxes.

3. On August 31, 2015 the 12 month insurance policy from 2014 expired.

4. An 18 month insurance policy was purchased for $4,680 on September 1, 2015. This was recorded as prepaid insurance when the payment was made.

5. Utilities for the year were $350 times the number of letters in your last name (maximum of 10 letters). These are paid in cash at the end of the year.