Each of the following independent events requires a year-end adjusting entry 0. Paid $9,400 cash in advance on July 1 for a one-year lease on office space: b. Purchased $3,400 of supplies on account on April 15 At year-end. $480 of supplies remained on hand c. Recerved a $8,200 cash advance on July 1 for a contract to provide services for one year beginning immediately d. Paid $3,000 cash in advance on February 1 for a one-year insurance policy. Required Record each event and the related adjusting entry in general journal format. The first event is recorded as an example Assume December 31 closing date (Do not round intermediate calculations. Round your final answers to the nearest whole dollar. If n entry is required for a transoction/event, select "No journal entry required" in the first account field.)