Prepare adjusting Journal entries, as needed for the following items. (point each) (a) The Supplies account shows a balance of $500, but a count of supplies reveals only $200 on hand at year-end. {b) The Supplies account shows a balance of $0 purchase originally recorded in nominal accounts, but a count at supplies reveals $200 were on hand at year-end. (d) The company initially records the payments of all insurance premiums in permanent accounts. 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 (d) The company Initially records the payments of all Insurance premiums in permanent accounts balance sheet. 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 expired. le) Employees work Monday through Friday, and salaries of $2.500 per weck are paid each Friday. The company's year-end falls on Tuesday. (1) At year-end, the company received a utility bill for December electricity usage of $200 that will be paid in early January Edit View Insert Format Tools Table 12pt Paragraph A B TU I Owords