Identify the events that would require a year$-$end adjusting entry.

$\backslash$table$[[$Events$,\backslash$table$[[$Year$-$End$],[$Adjusting Entry$]]],[1.,$Recognized revenue on account.,$],[2.,$Issued common stock.,$],[3.,$Paid cash to purchase supplies.,$],[4.,$Collected a cash advance for services that will be provided during the coming year.,$],[5.,$Paid a cash dividend to the stockholders.,$],[6.,$Paid cash for an insurance policy that provides coverage during the next year.,$],[7.,$Collected cash from accounts receivable.,$],[8.,$Paid cash for operating expenses.,$],[9.,$Paid cash to settle an account payable.,$],[10.,$Paid cash to purchase land.,$]]$

Required B