On January 1, 1979, the Office Supplies Inventory account of the Harris Company had a balance of \(\$ 2,200\). During the ensuing quarter, supplies were acquired on account in the amount of \(\$ 6,000\). On March 31, 1979, the inventory was taken and calculated to amount to \(\$ 1,500\).

Present journal entries to record the above acquisition and adjustments at the end of March in accordance with each of the following sets of instructions, which might be established in an accounting systems manual:

a An expense account is to be debited at the time supplies are acquired.

b An asset account is to be debited at the time supplies are acquired.