Journal entry worksheet The Supplies account shows a balance of $550, but a count of supplies reveals only $230 on hand at year-end. Note: Enter debits before credits. Journal entry worksheet The company initially records the payments of all insurance premiums as prepaid insurance. The unadjusted trial balance at year-end shows a balance of $590 in Prepaid Insurance. A review of insurance policies reveals that $120 of insurance is unexpired. Note: Enter debits before credits. Journal entry worksheet Employees work Monday through Friday, and salaries of $3,100 per week are paid each Friday. The company's year-end falls on Tuesday. Note: Enter debits before credits. Journal entry worksheet At year-end, the company received a utility bill for December's electricity usage of $250 that will be paid in early January. Note: Enter debits before credits