a.The trial balance of Santos Corporation shows a balance in inventory supplies of $1,950. A physical inventory supplies count indicated $790 of inventory supplies currently on hand.Prepare the adjusting entry.

b.The trial balance of Santos Corporation shows a balance in payroll of $624,000. The last pay was December27, 2019 and all employees were paid up to December 20^th on this date.Employees are not paid for weekends but work 5 days a week - Monday through Friday.There are 6 plant employees who work 8 hours per day and are paid $25 per hour.No journal entry has been made to accrue any wages for these employees at the December 31 reporting date.Prepare the adjusting entry.