Each of the following independent events requires a year-end adjusting entry. a. Paid $10,000 cash in advance on July 1 for a one-year lease on office space. b. Purchased $3,800 of supplies on account on April 15. At year-end, $120 of supplies remained on hand. c. Received a $8,600 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 Debit Credit July 1 Prepaid rent 10,000 Cash 10,000 December 31 Rent expense (10,000 * 6/12) 5.000 Prepaid rent 5.000 Journal entry worksheet Record supplies purchase on account. Note: Enter debits before credits General Journal Debit Credit Date Apr. 15 Record entry Clear entry View general Journal