Each of the following independent events requises a year-end adjusting entry. o. Paid $9,900 cash in advance on July 1 for a one-year lease on office space. b. Purchased $2800 of supplies on account on Apri 15. At year-end, $390 of supplies remained on hand: c. Received a $9,200 cash advance on July 1 for a contract to provide services for one year beginning immediately d. Paid $3700 cash in acvance on February 1 for a one-year insurance policy. Required Fecord each event and the related adjusting entry in general journal format. The first event is recorded as an example. Assume a December 3t closing date. (Do not round intermediate calculotions. Round your finol answers to the nearest whole dollar. If no entry is required for o transaction/event, select "No joumal entry required" in the first occount field.)