Each of the following independent events requires an end$-$of$-$period adjustment. Show how each event and its related adjustment affect the accounting equation. Assume the fiscal year ends December $31.$ The first event is shown as an example.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Enter any decreases to account balances with a minus sign. Leave cells blank if no input is needed.

Paid $$5,100$ cash in advance on October $1$ for a one$-$year insurance policy.

Received a $$3,900$ cash advance for a contract to provide services in the future. The contract required a one$-$year commitment, starting April $1.$

Purchased $$1,350$ of supplies on account. At year$$s end, $$190$ of supplies remained on hand.

Paid $$9,960$ cash in advance on August $1$ for a one$-$year lease on office space.