Each of the following independent events requires a year-end adjusting entry. Show how each event and its related adjusting entry affect the accounting equation. Assume a December 31 closing date. The first event is recorded as an example. (Do not round intermediate calculations & Round your final answer to nearest whole dollar.)

a.)Paid $6,300 cash in advance on October 1 for a one-year insurance policy.

b.)Received an $5,100 cash advance for a contract to provide services in the future. The contract required a one-year commitment, starting April 1.

c.)Purchased $1,950 of supplies on account. At years end, $250 of supplies remained on hand.

d.)Paid $11,400 cash in advance on August 1 for a one-year lease on office space.