At December 31, 2025, Willowmere Clinic must record its year-end adjustments.
- Prepaid insurance of $2,400 has expired.
- Supplies began the year at $3,000; a count shows $800 still on hand.
- Salaries of $5,000 have been earned by employees but not yet paid.
- Of the $3,500 previously recorded as unearned service revenue, the services have now been performed.
- Depreciation on equipment for the year is $6,000.
Required: Prepare the five adjusting journal entries at December 31, 2025.