17. Flint Hills, Inc. has prepared a year-end 2018 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred. Prepare adjusting journal entries, as needed on Dec 31,2018 , for the following items. (12 pts.) a. Flint Hills employee salaries of $50,000 was incurred but not paid yet. b. Performed services of $650, but not yet collected cash. c. On December 1, the company paid its landlord \$1,200 representing rent for the next 6 months. Prepaid rent was debited. d. On December 1, \$1,500 of dental supplies were available. The company did not purchase additional supplies during December. On December 31, the company determined that $800 of supplies were on hand. On December 1 , the company paid its landlord $1,200 representing rent for the next 6 months, Prepaid rent was debited. d. On December 1, $1,500 of dental supplies were available. The company did not purchase additional supplies during December. On December 31, the company determined that $800 of supplies were on hand. c. Close the revenue account with a balance of $7,000