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 a. Dec, 1-business receives $3,300 for a 10-month service contract a. Date Accounts and Explanation (a) Dec 1 Dec. 1 - business receives $3,300 for a 10-month service contract. Dec. 31 year-end adjusting entry needed to update the balance in the account. b. Mar. 31 work performed but not yet billed to customers for the month, $1,200. Apr. 21 - received payment for the work that was completed. C. Jun. 15 purchased $3,000 of office supplies on account. Dec. 31 a count of supplies shows that only $1,400 worth is left at year-end, so the balan the account needs to be updated. d. Feb. 2 - business paid a $950 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 mus updated e. Jun 1 purchased truck for $34,800 (cash) with an expected useful life of six years. Dec. 31 year-end adjusting entry needed to record amortization. Dec. 31-year-end adjusting entry needed to update the balance in the acd Date Accounts and Explanation (a) Dec. 31