Problem $3-30$A $($Algo$)$ Recording adjusting entries in general journal format LO $3-2$

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

a$.$ Paid $$9,300$ cash in advance on July $1$ for a one$-$year lease on office space.

b$.$ Purchased $$3,100$ of supplies on account on April $15.$ At year$-$end, $$420$ of supplies remained on hand.

c$.$ Received a $$10,600$ cash advance on July $1$ for a contract to provide services for one year beginning immediately.

d$.$ Paid $$4,200$ cash in advance on February $1$ for a one$-$year insurance policy.

Required

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.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar. If no entry is required for a

transaction or event, select $"$No journal entry required" in the first account field.