Ouellette & Associates began operations on January 1, 2021. Its fiscal year end is December 31 and it prepares financial statements and adjusts its accounts annually. Selected transactions for 2021 follow: 1. 2. 3. On January 10, bought office supplies for $ 3,600 cash. A physical count at December 31, 2021. revealed $ 810 of supplies still on hand Paid cash for a $ 19,980, one-year insurance policy on February 1. The policy came into effect on this date. On March 31, purchased equipment for $21.504 cash. The equipment has an estimated eight-year useful life. Rented office space on September 1 for a one-year period for $ 450 per month. Paid annual rent of $ 5,400 in cash. On October 15, received a $ 1.785 advance cash payment from a client for accounting services expected to be provided in the future. As at December 31, one third of these services had not been performed On November 1, rented out unneeded office space for a six-month period starting on this date, and received a $ 1.725 cheque for the first three months' rent. 5. 6. An adjusting entry at December 31, 2021, is required for each of these transactions. Using the given format, prepare the following. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollar, eg. 5,275. If no entry is required, select "No Entry* for the account titles and enter o for the amounts.) 1 A basic analysis and a debit-credit analysis of the required adjustment. The adjusting journal entry. 2 5. Dec 31 Unimed Revende 890 Service Revenge 6. Dec Dec. 31 Uneared Revende Rent Revenue