Each of the following independent events requires a year-end adjusting entry. a. Paid $9,100 cash in advance on July 1 for a one-year lease on office space b. Purchased $2,900 of supplies on account on April 15. At year-end, $130 of supplies remained on hand. c. Received a $9,500 cash advance on July 1 for a contract to provide services for one year beginning immediately. d. Paid $3,900 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 answers 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 (9,100 6/12) Prepaid rent Debit 9,100 Credit 9,100 4,550 4,550