Hills, Inc. has prepared a year-end 2013 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred. Required: Prepare adjusting journal entries, as needed, for the following items. The Supplies account shows a balance of $540, but a count of supplies reveals only $210 on hand. Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $420 in Insurance expense. A review of insurance policies reveals that $125 of insurance is unexpired Flint Hills employees work Monday through Friday, and salaries of $2, 400 per week are paid each Friday. Flint Hills' year-end falls on Tuesday. On December 31, 2013, Flint Hills received a utility bill for December electricity usage of $190 that will be paid in early January