The Mazzanti Wholesale Food Company's fiscal year$-$end is June $30,2024,$ for the following situations.

On December $1,2023,$ the company paid its annual fire insurance premium of $$6,000$ for the year beginning December $1$ and debited insurance expense at the time of payment.

On November $1,2023,$ Mazzanti purchased an advertising campaign to occur evenly over the next year. The company paid $$9,600$ and debited advertising expense at the time of payment.

Mazzanti owns a warehouse that it rents to another colmpany. On January $1,2024,$ Mazzanti collected $$24,000$ representing rent for the $2024$ calendar year and credited rent revenue at the time cash was received.

On February $17,2024,$ Mazzanti purchased $$7,200$ of office supplies and debited supplies expense. By June $30,2024,$ only $$4,100$ of the supplies have been used.

Mazzanti provides delivery services to its customers and offers special pricing to those customers who pay for these services in advance. Suppose Mazzanti receives $$3,000$ from a customer on April $22,2024,$ for future delivery services and credits delivery revenue at that time. By June $30,2024,$ Mazzanti has provided delivery services of $$1,800$ to this customer.

Required:

Prepare the necessary year$-$end adjusting entries at the end of June $30,2024,$ for the above situations.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.