On December $31,20$x$1$ the Notes Payable account at Northwood Manufacturing Company had a balance of $$15,000.$ This balance represented three month, ten percent note issued on November $1.$ On January $2,20$x$1,$ Hitech computer consultants purchased flash drives, paper and other supplies for $$5,990$ in cash. On December $31,20$x$1,$ and inventory of supplies showed that items costing $$1,530$ were on hand, The supplies account has a balance of $$5,990.$ On October $1,20$x$1,$ North Dakota Manufacturing paid a premium of $$12,480$ in cash for one$-$year insurance policy. On December $31,20$x$1,$ the Prepaid Insurance account has a balance of $$12,480.$ On June $1,20$x$1,$ Heaadcase Beauty Salon Signed a one$-$year advertising contract with a local radio station and issued a check for $$13,200$ to pay the total amount owed. On December $31,20$x$1,$ the prepaid advertising account has a balance of $$13,200.$ For each of the above independent situations, prepare the adjusting entries that must be made on the December $31,20$x$1,$ worksheet assuming no previous adjusting entries have been made during the year. $($round your answers to $2$ decimal places$)$