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 $780, but a count of supplies reveals only $330 on hand. 2. Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $540 in Insurance expense. A review of insurance policies reveals that $185 of insurance is unexpired. 3. Flint Hills employees work Monday through Friday, and salaries of $3,600 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 $310 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.)