Flint Hills, Incorporated has prepared a year-end 2024 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred. The Supplies account shows a balance of $920, but a count of supplies reveals only $400 on hand. Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $610 in Insurance expense. A review of insurance policies reveals that $220 of insurance is unexpired. Flint Hills employees work Monday through Friday, and salaries of $4,300 per week are paid each Friday. Flint Hills' year-end falls on Tuesday. On December 31, 2024, Flint Hills received a bill for $380 for utilities incurred during December. The bill will be paid in early January of 2025.

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Prepare adjusting journal entries, as needed, for the above items.