$3,000 of supplies remains on hand at December 31, 2018. On December 30, Mike's receives a utility bill of $1, 900 for the month. The bill will not be paid until early January, 2019, and no entry was recorded when the bill was received. Prepare the necessary adjusting entries on December 31, 2018. Russell Engineering provides consulting services related to land development. Below is the year-end adjusted trial balance of Russell Engineering. $3,000 of supplies remains on hand at December 31, 2018. On December 30, Mike's receives a utility bill of $1, 900 for the month. The bill will not be paid until early January, 2019, and no entry was recorded when the bill was received. Prepare the necessary adjusting entries on December 31, 2018. Russell Engineering provides consulting services related to land development. Below is the year-end adjusted trial balance of Russell Engineering