Depreciation on the company's equipment for the year is computed to be $15,000. The Prepaid Insurance account had a $6,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company’s insurance policies showed that $940 of unexpired insurance coverage remains. 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. Three-fourths of the work related to $13,000 of cash received in advance was performed this period. The Prepaid Rent account had a $5,400 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of rental policies showed that $4,460 of rental coverage had expired. Wage expenses of $3,000 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.