Flint Hills, Inc. has prepared a year-end 2016 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred.

1.	The Supplies account shows a balance of $700, but a count of supplies reveals only $290 on hand.
2.	Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $500 in Insurance expense. A review of insurance policies reveals that $165 of insurance is unexpired.
3.	Flint Hills employees work Monday through Friday, and salaries of $3,200 per week are paid each Friday. Flint Hills' year-end falls on Tuesday.
4.	On December 31, 2016, Flint Hills received a utility bill for December electricity usage of $270 that will be paid in early January.

Required:

Prepare adjusting journal entries, as needed, for the following items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)