Galaxy Enterprises' year end is April 30. Based on an analysis of the unadjusted trial balance at April 30, 2023, the following information was available for the preparation of annual adjusting entries: (a) The Prepaid Insurance account shows a balance of $2,100 for a one-year insurance policy purchased on December 1, 2022. (b) The Office Supplies account has an unadjusted balance of $1,220. A physical count of the office supplies shows $396 of unused office supplies on hand at Apr 30, 2023. (c) On February 23, 2023 a client paid $2,400 for services to be provided equally for three months beginning March 1, 2023. This amount was credited