please help with red boxes

Ayayai Corp began operations on January 1, 2023. Its fiscal year end is December 31. Ayayai has decided that prepaid costs are debited to an asset account when paid, and all revenues are credited to revenue when the cash is received. During 2023, the following transactions occurred. 1. On January 1, 2023, Ayayai bought supplies for $4,920 cash. A physical count at December 31,2023 , revealed $2,280 of supplies still on hand. 2. Ayayai bought a $7,200, one-year insurance policy for cash on August 1, 2023. The policy came into effect on this date. 3. On November 15,2023, Ayayaireceived a $1,440 advancecash payment from a client for services to be provided in the future. As at December 31, 2023, one third of these services had not been performed. 4. On December 1, 2023, Ayayairented out excess office space for a six-month period starting on this date, and received a $1,320 cheque for the first and last months rent. (To record purchase of supplies) (To record adjusting entry) \begin{tabular}{|l|l|} \hline Ause 1 & \\ \hline \end{tabular} Prepaid Insurance Cash (To record purchase of Insurance policy) Deca1 V thsurance Expense Prcpold lporance (To record adjusting entry) Nor, 15V Cash Service Revenve (Torecord advance recelved from a client) Dec31 Dec1 Rent Revtine (Torecord rent received) Root Reverum Unearned Reverve. (Torecord adjustife entry)