Prepayment of Expenses

JDM Inc. made the following prepayments for expense items during the year:

Prepaid building rent for $1$ year on April $1$ by paying $$6,600.$ Prepaid rent was debited for the amount paid.

Prepaid $12$ months' insurance on October $1$ by paying $$4,200.$ Prepaid insurance was debited.

Purchased $$5,250$ of office supplies on October $15,$ debiting supplies for the full amount. There were no office supplies on hand as of October $15.$ Office supplies costing $$1,085$ remain unused at December $31.$

Paid $$600$ for a $12-$month service contract for repairs and maintenance on a computer. The contract begins November $1.$ The full amount of the payment was debited to prepaid repairs and maintenance.