Che a. On December 31, 2019, the Notes Payable account at Northwood Manufacturing Company had a balance of $10,500. This balance represented a three-month, 10 percent note issued on November 1 b. On January 2, 2019, Hitech Computer Consultants purchased flash drives, paper, and other supplies for $6.440 in cash. On December 31, 2019, an inventory of supplies showed that items costing $1,680 were on hand. The Supplies account has a balance of $6,440 c. On September 1, 2019, North Dakota Manufacturing paid a premium of $14,280 in cash for a one-year insurance policy. On December 31, 2019, an examination of the insurance records showed that coverage for a period of four months had expired. d. On May 1, 2019, Headcase Beauty Salon signed a one year advertising contract with a local radio station and issued a check for $12,120 to pay the total amount owed. On December 31, 2019, the Prepaid Advertising account has a balance of $12,120. . For each of the above independent situations, prepare the adjusting entries that must be made on the December 31, 2019, worksheet assuming no previous adjusting entries have been made during the year. (Round your answers to 2 decimal places.) S55 Journal entry worksheet . 234 Record the adjustment for interest. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet 2 3 4 Record the adjustment for supplies used. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet