please answer all 3, if possible.

ABC Company ended Year 1 with the following account balances: Cash 600, Common Stock 400, and Retained Earnings 200. The following transactions occurred during Year 2: - Issued common stock for $19,000 cash. - ABC borrowed an additional $11,000 from Chris Bank. - ABC earned $9,000 of revenue on account. - ABC incurred $4,000 of operating expenses on account. - Cash collections of accounts receivables were $6,000. - ABC provided additional services to customers for $1,000 cash. - ABC purchased land for $14,000. - ABC used $3,000 in cash to make a partial payment on its accounts payable. - ABC declared and paid a $200 dividend to the stockholders - On December 31ABC had accrued salaries of $4,000. What is the net cash flow from operating activities shown on the statement of cash flows for the year ending December 31, Year 2? following events: (1) Paid $1,400 cash to purchase supplies. (2) Physical count revealed $300 of supplies on hand at the end of Year 2. Based on this information, which of the following shows how the year-end adjusting entry required to recognize supplies expense would affect Chester's account balances