For each of the following five independent situations, journalize the adjusting entry and the related transaction (either before or after it) (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Round amounts to the nearest whole dollar.) (Click the icon to view the situations.) Situations ws a. Dec. 1 - business receives 53 600 for a 10-month service contract a. Debit Credit Date Accounts and Explanation (a) Dec 1 Dec1-business receives 53,600 for a 10-month service contract Dec 31 - year-end adjusting entry needed to update the balance in the account b. Mar 31 - work perfomed but not yet billed to customers for the month, 51 400 Apr: 21 received payment for the work that was completed. C. Jun 15 - purchased $2,800 of office supplies on account Dec 31 - a count of supplies shows that only $1,300 worth is left at year-end so the balance in the account needs to be updated d. Feb. 2-business paid a $700 deposit for the last month's rental of a copier on a 10-month contract Nov 30 - the rental period for the copier ended, so the balance in the prepaid account must be updated Jun 1 - purchased truck for $33,000 (cash) with an expected useful life of six years Dec 31-year-end adjusting entry needed to record amortization e Print Done