Ace Consulting was organized on December 1 and follows the procedure of debiting expense accounts when it records prepayments of expenses; also, revenue accounts are credited when unearned revenues are received. Prepare adjusting journal entries on December 31 for the following items.

a. Shop Supplies were purchased during December for \(\$ 975\). A December 31 inventory showed that \(\$ 180\) of supplies were on hand.

b. The company paid insurance premiums of \(\$ 1,260\) during December. On December 31, an examination of the insurance policies showed that \(\$ 210\) of insurance had expired.

c. During December, the business received \(\$ 1,900\) from one client for two consulting projects. As of December 31, only one project, for which the client was charged \(\$ 1,100\), had been completed.

d. Late in December, the business received \(\$ 1,500\) from a second client for consulting services to be performed in January.