Read the description of following adjustments that are required at the end of the accounting period for Riley Furniture Restoration. Determine the account and amount to be debited and the account and amount to be credited.

A. Purchased supplies for $2,700 on June 1, 2016. Inventory of supplies was $1,150 on June 30, 2016. Record the adjustment for the amount of the supplies that were used during the month of June 2016.

B. Signed a 4-month contract for $1,880 of prepaid advertising on June 1, 2016. Record the adjustment for the amount of the advertising contract that expired during the month of June 2016.

C. Prepaid rent for the year on June 1, 2016. Rent expired during the month of June 2016, $1,550. Record the adjustment on June 30, 2016.

D. Depreciation is computed using the straight-line method. Equipment purchased on June 1, 2016, for $36,000 has an estimated useful life of 15 years with no salvage value. Record the adjustment on June 30, 2016.