Recording adjusting entries in general journal format

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

a. Paid $8,400 cash in advance on October 1 for a one-year lease on office space.
b. Purchased $1,600 of supplies on account on June 15. At year end, $200 of supplies remained on hand.
c. Received a $4,800 cash advance on September 1 for a contract to provide services for one year beginning immediately..
d. Paid $4,800 cash in advance on May 1 for a one-year insurancepolicy.

Credit Date 0ct 1 Dec. 31 Account Titles Debit 8,400 2,100 Prepaid Rent Cash 8,400 Rent Expense (8,400 x 3/12) Prepaid Rent 2,100