The following items are necessary for preparing the 2024 year-end adjustments for Moreno Advertising Agency. Moreno's fiscal year-end is December 31 1. On July 1, 2024, Moreno recelved $4,200 from a customer for advertising services to be glven evenly over the next 10 months. Revenues related to other advertising provided during the year total $105,000 2. At the end of the yeat, income taxes owed are $5,200. These taxes won't be paid until next April 15 3. On May 1, 2024, the company paid \$2,540 for a two-yoar fire and libbility linsurance policy. The amount was recorded in Prepaid tnsurance on May 1 insurance costs prior to May total $1,460. 4. On September 1,2024, the company borrowed $28,000 from a local bank and signed a note. Princlpal and interest at 12% will be paid on August 31, 2025 5. At year-end, there is a $1,800 batance in the Supplies account. Only $820 of supplies remains on hand at the end of the your. Required: For each item, determine the accounts to be adjusted on December 31,2024 , the balances before adjustment, the amount of the adjustment, and the ending balances. Assume no adjustments were previously made during the year. Note: Amounts to be deducted should be indicated with a minus sign