Provide the adjusting journal entry for each of the following transactions. Please be sure to provide clarity as to which account is debited and which is credited.

(a) Jennifer Inc. pays its employees weekly. As of 12/31/21, Jennifer Inc. owes $590 in wages to employees for Monday, 12/31. Record the journal entry to accrue wages.

(b) Kayley Corp. has prepared their unadjusted trial balance for the current year. The balance in the supplies account is $350. If supplies on hand 12/31 is $50, record the adjusting entry for supplies.