Required: Each of the following independent events requires a year-end adjusting entry. Show how each event and its related adjusting entry affect the accounting equation. Assume a December 31 closing date. The first event is recorded as an example. Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Enter any decreases to account balances with a minus sign. Leave cells blank if no input is needed. a. Paid $6,600 cash in advance on October 1 for a one-year insurance policy. b. Recelved a $5,400 cash advance for a contract to provide services in the future. The contract required a one-year commitment, starting Aprili. c. Purchased $2,100 of supplies on account. At year's end, $265 of supplies remained on hand. d. Paid $11,760 cash in advance on August 1 for a one-year lease on office space