Adjustment for Supplies

CDE$4.$ The balance in the Supplies account for F$.$ Lang Company on September $1$ was $$470.$ Purchases of supplies for cash were made on September $6$ for $$220$ and on September $19$ for $$370.$ A physical count determined that $$430$ of supplies remained on hand on September $30.$

Required

a$.$ Prepare the two journal entries to record the supplies purchases on September $6$ and September $19.$

b$.$ Prepare the adjusting entry required on September $30$ to record the supplies used during September. Use a T account to calculate the amount of the supplies used