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12 Saved Help Save & Exit a. Depreciation on the company's equipment for the year is computed to be $16,000. b. The Prepaid Insurance account had a $9,000 debit balance at December 31 before adjusting for the costs of any expired coverage An analysis of the company's insurance policies showed that $930 of unexpired insurance coverage remains c. The Office Supplies account had a $450 debit balance at the beginning of December, and $2,680 of office supplies were purchased in December. The December 31 physical count showed $531 of supplies available. d. One-fifth of the work related to $10,000 of cash received in advance was performed this period. e. The Prepaid Rent account had a $4,900 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $3,970 of rental coverage had expired. f. Wage expenses of $7,000 have been incurred but are not paid as of December 31. Prepare adjusting journal entries for the year ended (date of) December 31 for each of these separate situations. Submit 1 Depreciation on the company's equipment for the year is computed to be $16,000. 2 The Prepaid Insurance account had a $9,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $930 of unexpired insurance coverage remains. 3 The Office Supplies account had a $450 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $531 of supplies available. 4 One-fifth of the work related to $10,000 of cash received in advanca wac narformad thic narind Note : = = journal entry has been entered Record entry Clear entry 3 The Office Supplies account had a $450 debit balance at the beginning of December; and $2,680 of office supplies were purchased in December. The December 31 physical count showed $531 of supplies available. 4 One-fifth of the work related to $10,000 of cash received in advance was performed this period. 5 The Prepaid Rent account had a $4,900 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $3,970 of rental coverage had expired. 6 Wage expenses of $7,000 have been incurred but are not paid as of December 31. Note: - = journal entry has been entered