You are preparing the year-end financial statements for Gilling Incorporated as of December 31, 2022 and you have been provided with the following information: 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 has expired. c. There are three office employees who each earn $75 per day for a 5-day work week that ends on Friday. The employees have worked three days since the last payday. d. Six months' rent was received in advance from a tenant whose rent is $675 per month. e. The business has rent revenue of $750 earned by not billed at month end. f. A utility bill totalling $250 was received but not yet recorded. Required: Record adjusting journal entries for each of the above transactions