China Tea has prepared a year-end 2024 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred.

1 The Supplies account shows a balance of $940, but a count of supplies reveals only $410 on hand.

2 China Tea initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $620 in Insurance expenses. A review of insurance policies reveals that $225 of insurance is unexpired.

3 Flint Hills employees work Monday through Friday, and salaries of $4,400 per week are paid each Friday. Flint Hills' year-end falls on Tuesday.

4 On December 31, 2024, Flint Hills received a bill for $390 for utilities incurred during December. The bill will be paid in early January of 2025.