Each of the following independent events requires a year-end adjusting entry. a. Paid...

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Accounting

Each of the following independent events requires a year-end adjusting entry.
a. Paid $9,600 cash in advance on July 1 for a one-year lease on office space.
b. Purchased $3,800 of supplies on account on April 15. At year-end, $340 of supplies remained on hand.
c. Received a $9,500 cash advance on July 1 for a contract to provide services for one year beginning immediately.
d. Paid $3,300 cash in advance on February 1 for a one-year insurance policy.
Required
Record each event and the related adjusting entry in general journal format. The first event is recorded as an example. Assume a December 31 closing date. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
\table[[Date,Account Titles,Debit,Credit],[July 1,Prepaid rent,9,600,],[Cecember 31,\table[[Cash],[Rent expense (9,600612)
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