Please write answers clearly, preferably typed if possible.

For each of the accounting changes, errors, or prior period adjustment situations described below, prepare the journal entry or entries Thorne Company should record to correct the books at December 31, 2019 and/or properly reflect 2019's activity. Treat each situation independently and ignore any income tax effects unless otherwise stated. Thorne's auditors noted that the firm's accountants had failed to accrue $4,300 for December 2018 utilities that were paid until mid-January 2019. The firm recognized the expense when the bill was paid. The utilities payable was properly stated at $3,100 in the December 31, 2019 preliminary financial statements