Journalize the attached adjusting entries

Flint Hills has prepared a year-end 2013 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred. (111) Prepare adjusting journal entries, as needed, for the following items. 1. The Supplies account shows a balance of $540, but a count of supplies reveals only $210 on hand. 2. 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. 3. 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. 4. On December 31, 2013, Flint Hills received a utility bill for December electricity usage of $190 that will be paid in early January.