Each of the following independent events requires a year-end adjusting entry a. Paid $9,900 cash in advance on July 1 for a one-year lease on office space. b. Purchased $3,300 of supplies on account on April 15. At year-end, $470 of supplies remained on hand. C. ved a $8,700 cash advance on July 1 for a contract to provide services for one year beginning d. Paid $3,600 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. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Account TitlesDebit Credit a July 1 9,900 rent Cash 9,900 a Dec. 31 Rent Expense (9,900x 6/12) 4,950 Prepaid rent 4,950 Journal entry worksheet Record cash paid in advance for a one-year insurance policy debits before General Journal 3,600