a$.$ Paid $$7,400$ cash in advance on April $1$ for a one$-$year insurance policy.

b$.$ Received a $$14,640$ cash advance for a contract to provide services in the future. The contract required a one$-$year commitment, starting September $1.$

c$.$ Purchased $$2,300$ of supplies on account. At year's end, $$240$ of supplies remained on hand.

d$.$ Paid $$7,350$ cash in advance on March $1$ for a one$-$year lease on office space.

$\backslash$table$[[$The Accounting Equation$],[\backslash$table$[[$Event$/],[$Adjustment$]],$Total Assets,$=,$Liabilities,$+,$Stockholders' Equity$],[$Cash$,+,\backslash$table$[[$Other$],[$Assets$]],\backslash$table$[[$Common$],[$Stock$]],+,\backslash$table$[[$Retained$],[$Earnings$]]],[$a$.,(7,400),+,7,400,=,,+,2,+,-],[$a$.$ Adj.,,$+,(5,550),=,,+,,+,(5,550)$