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

1. On December 1, 2023, the company paid its annual fire insurance premium of $5,400 for the year beginning December 1 and debited insurance expense at the time of payment.
2. On November 1, 2023, Mazzanti purchased an advertising campaign to occur evenly over the next year. The company paid $13,200 and debited advertising expense at the time of payment.
3. Mazzanti owns a warehouse that it rents to another company. On January 1, 2024, Mazzanti collected $22,800 representing rent for the 2024 calendar year and credited rent revenue at the time cash was received.
4. On February 17, 2024, Mazzanti purchased $8,400 of office supplies and debited supplies expense. By June 30, 2024, only $4,100 of the supplies have been used.
5. Mazzanti provides delivery services to its customers and offers special pricing to those customers who pay for these services in advance. Suppose Mazzanti receives $4,200 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 $2,400 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.