Four Transactions Are Given Below That Were Completed During 20X1 $\begin{array}{|l|r|r|}\hline \text { Prepaid rent } & \$ 12,600 & \\\hline \text { Cash } & & \$ 12,600 \\\hline\end{array}$

Four transactions are given below that were completed during 20X1 by Lucky Company. The annual accounting period ends December 31. Each transaction will require an adjusting entry at December 31, 20X1. Provide the adjusting entry required.
A. On January 1, 20X1, Lucky Company purchased o?ce equipment that cost $8,000. The estimated life of the office equipment was five years ($500 residual value). December 31, 20X1--Adjusting entry:
B. On June 1, 20X1, Lucky Company paid $12,600 for one year's rent beginning on that date. The rent payment was recorded as follows: June 1, 20X1: $\begin{array}{|l|r|r|}\hline \text { Prepaid rent } & \$ 12,600 & \\\hline \text { Cash } & & \$ 12,600 \\\hline\end{array}$ December 31, 20X1--Adjusting entry:
C. Lucky Company purchased office supplies during the year that cost $700 and placed the supplies in a storeroom for use as needed. The purchase was recorded as follows: February 1, 20X1: $$\begin{array} { | l | r | r | } \hline \text { Office supplies inventory } & \$ 700 & \\\hline \text { Cash } & & 700\\\hline\end{array}$$
At the end of 20X1, a count showed unused office supplies of $200 in the storeroom. There was no beginning inventory of supplies on hand. December 31, 20X1--Adjusting entry:
D. On December 31, 20X1, Lucky Company owed employees $3,000 for wages earned during December. These wages had not been paid nor recorded. December 31, 20X1--Adjusting entry: