a$.$ Supplies: The Supplies account has a $$300$ debit balance to start the year. No supplies were purchased during the current year. A December $31$ physical count shows $$110$ of supplies remaining.

$\backslash$table$[[$Step $1$: Determine what the current account balance equals.,$5,300,$Debit or Credit?,Supplies$],[$Debit$,300,],[,,,,,200],[$Step $2$: Determine what the current account balance should equal.,$$,100,$Debit,$100,],[$Step $3$: Record the December $31$ adjusting entry to get from step $1$ to step $2],[$Adjusting Entry,,,Credit,,$],[$Supplies expense,,$200,,,],[$Supplies$,,,200,,]]$

b$.$ Supplies: The Supplies account has an $$800$ debit balance to start the year. Supplies of $$2,100$ were purchased during the current year and debited to the Supplies account. A December $31$ physical count shows $$650$ of supplies remaining