E3.2B. Adjusting Entries Judy Brock began Brock Refinishing Service on July I. Selected accounts are shown below as of July 31, before any, adjusting entries have been made: Using the following information, record in a general journal the necessary adjusting entries on July 31: a. On July 1, the firm paid one year's rent of $5,700. b. On July 1, $630 was paid to a local newspaper for an advertisement to run daily for the months of July, August, and September. c. Supplies on hand at July 31 total $1,100. d. At July 31, refinishing services of $800 have been performed but not yet billed to customers. The firm uses the account Fees Receivable to reflect amounts due but not yet billed. e. One customer paid $600 in advance for a refinishing project. At July 31, the project is one-half complete