Answer:
Adjusting Journal Entries:
a) Debit Depreciation Expense - Equipment $16,000
    Credit Accumulated Depreciation - Equipment $16,000
To record depreciation charge for the year.
b) Debit Insurance Expense $8,100
    Credit Insurance Prepaid $8,100
To record insurance expense for the year.
c) Debit Office Supplies Expense $2,583
    Credit Office Supplies Account $2,583
To record office supplies used for the year.
d) Debit Deferred Revenue $2,750
    Credit Service Revenue $2,750
To record revenue for work done this period.
e) Debit Insurance Expense $4,200
    Credit Prepaid Insurance $4,200
To record insurance expense for the year.
f) Debit Wages Expense $5,000
   Credit Wages Payable $5,000
To record unpaid wages as of December 31, 2017.
Explanation:
Adjusting journal entries are entries made in the journal to accrue expenses and revenue in line with the accrual concept and the matching principle of U.S. GAAP.  The concept and principle require that expenses and revenue are matched in the period they were incurred and not when they were actually paid for or received.