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The general ledger of the Flounder Company on March 31st, 2023 includes the following selected accounts before adjusting entries have been prepared: An analysis of the accounts shows the following: 1. Accounts due from customers but not yet billed total $1,300. 2. A count of supplies show there is $800 supplies on hand. 3. The telephone bill of $280 has not yet been received for the month (use Accounts Payable). 4. The prepaid one-year insurance policy was bought on January 1, 2023. Instruction: a. Prepare the adjusting entries at March 31, 2023. b. If the company had net profit of $7,500 before the above adjusting entries, determine the net profit after the adjustments