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. Step 1: Determine what the current account balance equals. Supplies Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 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 Supplies Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 A Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 c. Supplies: The Supplies account has a $4,000 debit balance to start the year. During the current year, supplies of 59,400 were purchased and debited to the Supplies account. The inventory of supplies available at December 31 totaled $2,660. Supplies Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2