Hansel Hands incorporated his massage business on January 1. Prepare adjusting entries for his first year in business, ending December 31. Put the letter of each adjustment in the date column. a. A one-year insurance policy was purchased for $8,400 on October 1 and "Prepaid Insurance" was debited. Record the expired portion. b. Depreciation on equipment is $1,500. c. Performed massage services for clients at the end of the month that totaled $1,800. The clients will pay for the services early next year. d. Massage supplies purchased during the year amounted to $8,600. On December 31, $1500 of supplies remained on hand. e. Received advance payments from clients amounting to $15,000 and credited "Unearned Revenue". By the end of the year, 75% of the services had been performed. f. Payroll for the five-day workweek, to be paid on Friday, is $3,600. December 31st falls on a Tuesday.