4. Utilities owed at the end of the year are $400. For the first 11 months of the year, Hurricane has paid $4,000 for utilities. Balance before adjustment December 31 Adjustment December 31 Ending balance 5 . Salaries for the December earned by employees but not paid to them or recorded are $5,000. For the first 11 months of the year, Hurricane has paid $45,000 for salaries. Balance before adjustment December 31 Adjustment December 31 Ending balance 6 . Hurricane began the year with $500 in supplies. During the year, the company purchased $2,500 in supplies. At year-end, supplies costing $600 remain on hand. Balance before adjustment December 31 Adjustment December 31 Ending balance