An inventory count shows that teaching supplies costing $2,840 are available at year-end 2017. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 [Teaching supplies expense Teaching supplies 2,840 An inventory count shows that teaching supplies costing $2,840 are available at year-end 2017. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 [Teaching supplies expense Teaching supplies 2,840