On january 1, the office supplies account had a $250 balance. on december 31, an inventory count showed $180 of office supplies on hand. 2. the weekly (5-day) payroll of ardery company amounts to $2,000. all employees are paid at the close of business each wednesday. a 2-day accrual is required for the current year. 3. sales personnel travel cost reports indicate that $450 of advances had been used to pay travel expenses. 4. the income tax rate is 30% on current income and is payable in the first quarter of next year. the pretax income before the adjusting entries is $8,655. required: on the basis of the above information, prepare journal entries to record whatever adjustments are necessary to bring the accounts up to date on december 31.