Flint Hill, Inc has prepared a trial balance of its general ledger as of December 31, 2013. Certain accounts in the trial balance do not reflect all activities which have occurred. Required: Prepare journal entries, as required, the following items.

A. The supplies account shows a balance of $540, but a count of supplies reveals only $210 on hand.

B. Flint Hills charges all insurance premiums to expense. The trial balance shows a balance of $420 in insurance expense. A review of insurance polisies reveals that $125 of insurance is unexpired.

C. Salaries of $2,400 per week are paid each Friday. Flint Hills' year end falls on Tuesday.

D. Received a utility bill on January 10, 2014 for December electricity usage of $190.