Prepare adjusting journal entries, as needed, for the following items. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

a$.$ The Supplies account shows a balance of $$570,$ but a count of supplies reveals only $$280$ on hand at year$-$end.

b$.$ The company initially records the payments of all insurance premiums as prepaid insurance. The unadjusted trial balance at yearend shows a balance of $$600$ in Prepaid Insurance. A review of insurance policies reveals that $$170$ of insurance is unexpired.

c$.$ Employees work Monday through Friday, and salaries of $$3,000$ per week are paid each Friday. The company's year$-$end falls on Tuesday.

d$.$ At year$-$end, the company received a utility bill for December's electricity usage of $$290$ that will be paid in early January.

Journal entry worksheet

$1$

$2$

$3$

$4$

The Supplies account shows a balance of $$570,$ but a count of supplies reveals only $$280$ on hand at year$-$end.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[a$