Journalize the following transactions. If an amount box does not require an entry, leave it blank. a. On December 1, $12,850 was received for a service contract to be performed from December 1 through April 30. Dec. 1 b. Assuming the work is performed evenly throughout the contract period, journalize the adjusting entry required on December 31. Dec. 31 On January 1, Power House Co. prepaid the annual rent of $23,800. Journalize this transaction. If an amount box does not require an entry, leave it blank. Jan. 1 On December 31, the balance in the office supplies account is $1,210. A physical count shows $555 worth of supplies on hand. Journalize the adjusting entry for supplies. If an amount box does not require an entry, leave it blank. Dec. 31 On January 2, Dog Mart prepaid $16,440 rent for the year and recorded the prepayment in an asset account. Prepare the January 31 adjusting entry for rent expense. If an amount box does not require an entry, leave it blank. Jan. 31 At the end of the current year, fees of $5,790 have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank