9. ADJUSTING ENTRIES

REMA SUPPLIES ACCOUNT HAS A BALANCE OF $3,000 ON THE UNADJUSTED TRIAL BALANCE. SOME OF THESE SUPPLIES HAVE BEEN USED. ON JANUARY 31, A COUNT REVEALS THAT THE AMOUNT OF SUPPLIES ON HAND IS $760.

JOURNAL

DATE DESCRIPTION POST REF DEBIT CREDIT

2017 JAN 31

SUPPLIES USED ($____-____)