On April $1,2022,$ a tenant in an apartment building owned by the company paid $$9,600,$ which represents rent for $6$ months in advance. The amount received was credited to the Unearned Rent account.

On July $1,2022,$ the balance in the Office Supplies account was $$800.$ During July, office supplies costing $$1,150$ were purchased. A physical count of office supplies at July end revealed that there were supplies worth $$240$ still on hand.

On January $1,2022,$ Offspring Company purchased a delivery van for $$30,000.$ It is estimated that it will be used for $6$ years and have a residual value of $$4,800.$ Straight line depreciation is used.

Adjusting journal entries for the company need to be prepared for the month of July. Appropriate adjusting entries have been recorded in previous months. Journal entry explanations are not necessary.

Required

a$.$ Provide the journal entry to record the insurance expense in July. $(2$ marks$)$

b$.$ Provide the journal entry to record the unearned rent in July. $(2$ marks$)$

c$.$ Provide the journal entry to record the office supplies expense in July. $(2$ marks$)$

d$.$ Provide the journal entry to record the depreciation expense in July. $(2$ m