The following information relates to a company. Prepare the adjusting journal entries required on June 30, 2020 for each of the following situations:

A.	The company prepaid rent for the year on June 1, 2020. Rent expired during the month of June,2020 is $4,700.
B.	On June 1, 2020 supplies were purchased for $2,900. Inventory of supplies was $2,200 on June 30, 2020. Record the adjustment for the amount of the supplies that were used during the month.
C.	A machine purchased on June 1, 2020, for $26,400 has an estimated useful life of 10 years with no salvage value. The company computes depreciation using the straight-line method.
D.	On June 1, 2020 the company signed a 6-month contract for $3,120 of prepaid advertising. Record the adjustment for the amount of the contract that expired during June. Prepare the adjusting journal entries required on June 30, 2020 for each of the following situations: