Prepare adjusting journal entries for the following items.

a$)$ The Supplies account shows a balance of $$500,$ but a count of supplies reveals only $$200$ on hand at year$-$end.

b$)$ The company initially records the payments of all insurance

premiums as prepaid insurance. The unadjusted trial balance at

year$-$end shows a balance of $$500$ in Prepaid Insurance. A review of insurance policies reveals that $$100$ of insurance is unexpired.

c$)$ Employees work Monday through Friday, and salaries of $$2,500$ 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 $$780$ that will be paid in early January.