For each of the following independent situations, indicate the adjusting entry that must be made on the December 31, 2016, worksheet.

A) On December 31, 2016, the Notes Payable account at queens manufacturing Company had a balance of $19,000. This balance represented a three month, 9 percent not issued on November 1.

B) On January 2, 2016, Campbell Computer Consultants purchased flash drives, paper, and other supplies for 6,230 in cash. On December 31, 2016 an inventory of supplies showed that items costing 1610 were on hand. The supplies account has a balance of 6,230.

C) On August 1, 2016 North Texas Manufacturing paid a premium of 13,440 in cash for a one year insurance policy. On December 31, 2016, an examination of the insurance records showed that coverage for a period of five months had expired.

D) On April 1, 2016, Cathys Crafts signed a one year advertising contract with a local radio station and issued a check for 14,160 to pay the total amount owed. On December 31, 2016, the prepaid advertising account has a balance of $14,160.