a. On December 31,2019, the Notes Payable account at Northwood Manufacturing Company had a balance of $13,500. This balance represented a three-month, 10 percent note issued on November 1 b. On January 2, 2019, Hitech Computer flash drives, paper, and other supplies for $6,260 in cash. On December 31, 2019, an inventory of supplies showed that items costing $1,620 were on hand. The Supplies account has a balance of $6.260 c. On September 1, 2019, N urance December 31, 2019, an examination of the insurance records showed that coverage for a period of four months had expired d. On May 1, 2019, Headcase Beauty Salon signed a one-year advertising contract with a local radio station and issued a check for $12.840 to pay the total amount owed. On December 31, 2019, the Prepaid Advertising account has a balance of $12.840 For each of the above independent situations, prepare the adjusting entries that must be made on the December 31, 2019 worksheet assuming no previous adjusting entries have been made during the year. (Round your answers to 2 decimal places.) Journal entry worksheet Record the adjustment for insurance expired Note: Enter ew general journa 6 0 0 a. On December 31,2019, the Notes Payable account at Northwood Manufacturing Company had a balance of $13,500. This b. On January 2, 2019, Hitech Computer Consultants purchased flash drives, paper, and other supplies for $6,260 in cash. On one-year insurance policy. On balance represented a three-month, 10 percent note issued on November 1 December 31,20r9, an inventory of supplies showed that items costing $1,620 were on hand. The Supplies account has a balance of $6.260 c. On September 1, 2019, North Dakota Manufacturing paid a premium of $13,560 in cash for a December 31, 2019, an examination of the insurance records showed that coverage for a period of four months had expired. On May 1,2019, Headcase Beauty Salon signed a one- year advertising contract with a local radio station and issued a check for 12.840 to pay the total amount owed. On December 31, 2019, the Prepaid Advertising account has a balance of $12.840 of the above independent situations, prepare the adjusting entries that must be made on the December 31, 2019, worksheet assuming no previous adjusting entries have been made during the year (Round your answers to 2 d View transaction Journal entry worksheet Record the adjustment for advertising expired 0