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 $510, but a count of supplies reveals only $250 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 $520 in prepaid insurance. a review of insurance policies reveals that $130 of insurance is unexpired. c. employees work monday through friday, and salaries of $3,100 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 $230 that will be paid in ear