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Problem 13-31A (Algo) Recording adjusting entries in general journal format LO 13-2 Each of the following independent events requires a year-end adjusting entry. 0. Paid $9,900 cash in advance on July 1 for a one-year lease on office space. b. Purchased $3,200 of supplies on account on April 15. At year-end, $270 of supplies remained on hand. c. Received a $10,100 cash advance on July 1 for a contract to provide services for one year beginning immediately d. Paid $3,200 cash in advance on February 1 for a one-year insurance policy. Required Record each event and the related odjusting entry in general journal formot. The first event is recorded as an examp December 31 closing date. (Do not round intermediate calculations. Round your final answers to the nearest who entry is required for o transaction/event, select "No journal entry required" in the first account field.)