Dr. Erica Chan, MD owns EC Health Clinic. She prepares annual financlal statements and has a December 31,2023 year-end. a. On October 1, 2023, Dr. Chan prepaid $10,400 for four months of rent. b. On November 1, 2023, Dr. Chan prepaid $132 to renew the clinic's magazine subscriptions. The subscription is for one year. c. On December 1, 2023, Dr. Chan pays $1,875 for supplies. At the end of the year, $1,250 of supplies had not been used