Summer Sports Magazine sold advertising space to a customer. On November 1, 2013 the customer paid Summer Sports Magazine $5,000 for five ads, with one ad to run each month starting in November 2013 and finishing in March 2014. The $5,000 was recorded to Unearned Revenue when it was received. Summer Sports Magazine has run both the November and December 2013 ads by December 31, 2013 ads by December 31, 2013. Assuming no adjusting entries had been made yet this fiscal year, prepare the adjusting entry necessary for December 31, 2013. SHOW CALCULATIONS Jordan River Company purchased a two-year fire and extended coverage insurance policy on August 1, 2014, and charged the $5400 premium to Insurance Expense. Assuming no adjusting entries had been made yet this year, prepare the adjusting entry necessary at December 31, 2014. SHOW CALCULATIONS. Alta Maid Service purchased $15,300 of cleaning supplies during 2014, recording the purchase as an asset. The Supplies account had a $3,500 balance on 1/1/14. A count of supplies at year-end found that $4,000 of cleaning supplies were on hand at 12/31/14. Assuming no other entries were made to the Supplies account during 2014, make the adjusting entry to reflect supplies used in 2014. SHOW CALCULATION