a$.$ On December $31,20$X$1,$ the Notes Payable account at Wang Manufacturing Company had a balance of $$13,000.$ This balance represented a three$-$month, $9$ percent note issued on November $1.$

b$.$ On January $2,20$X$1,$ Tsang Computer Consultants purchased flash drives, paper, and other supplies for $$6,290$ in cash. On December $31,20$X$1,$ an inventory of supplies showed that items costing $$1,630$ were on hand. The Supplies account has a balance of $$6,290$

c$.$ On September $1,20$X$1,$ North Dakota Manufacturing paid a premium of $$13,680$ in cash for a one$-$year insurance policy. On December $31,20$X$1,$ the Prepaid Insurance account has a balance of $$13,680.$

d$.$ On June $1,20$X$1,$ Headcase Beauty Salon signed a one$-$year advertising contract with a local radio station and issued a check for $$12,720$ to pay the total amount owed. On December $31,201,$ the Prepaid Advertising account has a balance of $$12,720.$

For each of the above independent situations, prepare the adjusting entries that must be made on December $31,20$X$1,$ worksheet assuming no previous adjusting entries have been made during the year.

Note: Round your answers to $2$ decimal places.