Flint Hills, Inc. has prepared a year-end 2021 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred. 1. The Supplies account shows a balance of $840, but a count of supplies reveals only $360 on hand. 2. Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $570 in Insurance expense. A review of insurance policies reveals that $200 of insurance is unexpired. 3. Flint Hills employees work Monday through Friday, and salaries of $3,900 per week are paid each Friday. Flint Hills' year-end falls on Tuesday. 4. On December 31, 2021, Flint Hills received a utility bill for December electricity usage of $340 that will be paid in early January of 2022. Required: Prepare adjusting journal entries, as needed, for the above items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 The Supplies account shows a balance of $840, but a count of supplies reveals only $360 on hand. Note: Enter debits before credits, Event 1 General Journal Debit Credit Clessantes