Answer:Incomplete Question, You omitted the values for the following
supplies remaining at year-end: $700
Wages earned by workers but not yet paid at year-end: $500
Explanation:
1. To Record the journal entries required for December, excluding the December 31 year-end adjusting entries.
 Cash Paid for prepaid insurance
Date            Account and Explanation     Debit         Credit
1st Dec   Prepaid Insurance                  $24,000
         Cash                                                                    $24,000
Supplies purchased in cash
7th Dec      Supplies                                   $2000
                  Cash                                                                   $2,000
13th Dec     No ENTRY            Roland Co agreed to do but has not done itr yet.
Advance received from ABX
24th Dec      Cash                                       $4,000
                     Unearned Revenue                                        $4,000
2. To Record the December 31 year-end adjusting entries for prepaid insurance,  supplies,  accrued wages, accrued revenue, and  unearned revenue.
 Insurance expense 
Date            Account and Explanation     Debit         Credit
 31st Dec  Insurance Expense                   $1,000
         Prepaid Expense                                                    $1,000
Calculation.24 month insurance policy for $24,000 cash.
Insurance for a month = 24,000/24= 1000
 Supplies Expense
Date            Account and Explanation     Debit         Credit
 31st Dec  Supplies  Expense                   $1,300
               Supplies                                                     $1,300
Calculation :purchased supplies for $2,000 --supplies remaining at year-end, $700= $1,300
To record Wages earned by workers but not yet paid at year-end: $500
Date            Account and Explanation     Debit         Credit
 31st Dec  Wages   Expense                   $500
                Wages Payable                                               $500
Service Revenue from  Telo
Date            Account and Explanation     Debit         Credit
 31st Dec  Accounts receivable                 $6,000
                Service Revenue                                            $6,000
 calculation=Job Completion at Year-End x received cash  of worth of work for Telo = 60% x 10,000 = %6,000
Service Revenue from  Abx 
Date            Account and Explanation     Debit         Credit
 31st Dec  Unearned Revenue                 $1,000
                Service Revenue                                                  $1,000
 calculation=Job Completion at Year-End x cash in advance to perform work  = 25% x 4,000 = $1,000
 3. Journal entry for January
Payment Of wages recorded
Date            Account and Explanation     Debit         Credit
 5 Jan  Wages Payable                          $500
   Wages Expense (800-500)                 $300
                Cash                                                             $800
Payments from Telo Recorded
Date            Account and Explanation     Debit         Credit
12 Jan  Cash                                           $10,000            
       Account Receivable                                             $6,000
     Service Revenue(10,000-6000)                          $4,000