Each of the following independent events requires a year-end adjusting entry. a. Paid $9,600 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, $350 of supplies remained on hand. c. Received a $10,000 cash advance on July 1 for a contract to provide services for one year beginning immediately. d. Paid $4,000 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 a December 31 closing date. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Date Account Titles July 1 Prepaid rent Cash Dec. 31 Rent Expense (9,600 x 6/12) Prepaid rent View transaction list Journal entry worksheet 1 2 3 4 5 6 Record supplies purchase on account. Debit Credit 9,609 9,500 4,809 4,890 Note: Enter debits before credits. Date Apr. 15 General Journal Debit Credit Record entry Clear entry View general journal