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Prepare adjusting journal entries for the year ended December 31 for each separate situstion. a. Depreciation on the company's equipment for the year is $6,300. b. The Prepaid Insurance account had a $5,100 debit balance before adiustment. An examinvtion of insurance polcies shows $2,800 of unexplred insurance remains. c. Salaries expenses of $2,700 nove been incuired but are net paid as of Oecember 31 - November 1, the company recelved $9,600 cash for 6 months' rent in advance from a tenant whose root is $1600 per moneh starting November 1. The $9,600 was credited to the Unearned Revenue account on November 1 . No adjustments mere madp? afer November 1. Journal entry worksheet Depreciation on the company's equipment for the year is 56,300