Adjusting Entries Judy Brock began Brock Refinishing Service on July 1. Selected accounts are shown below as of July 31, before any adjusting entries have been made:

	Debit	Credit
Prepaid rent	$5,700
Prepaid advertising	930
Supplies	3,000
Unearned refinishing fees		900
Refinishing fees revenue		2,500

Monthly financial statements are prepared. Using the following information, record in a general journal the adjusting entries necessary on July 31:

a. On July 1, the firm paid one year's rent of $5,700.

b. On July 1, $930 was paid to a local newspaper for an advertisement to run daily for the months of July, August and September.

c. Supplies of $1,100 were on hand July 31.

d. At July 31, refinishing services of $975 have been performed but not yet billed to customers. The firm uses the account Fees Receivable to reflect amounts due but not billed.

e. One customer paid $900 in advance for a refinishing project. At July 31, the project is one-half complete.

Round your answers to the nearest dollar.