Adjusting entries and closing entries) 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.

a. On Nov 1, the company paid its landlord $1,200 representing rent for the next 6 months. Prepaid rent was debited.

b. Flint Hills employee salaries of $50,000 was incurred but not paid yet.

c. On December 31, 2018, Flint Hills received a utility bill for December electricity usage of $190 that will be paid in early January of 2019.

d. On December 31, 2018, the company determined that office supplies used during the year is $500. e. close the sales rev account, which has a trial balance of $1,000,000