Assume no other adjusting entries are made during the year.

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.,,$],[$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.

$\backslash$table$[[,,],[$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 $$4,000$ debit balance to start the year. During the current year, supplies of $$9,400$ were purchased and debited to the Supplies account. The inventory of supplies available at December $31$ totaled $$2,660.$

$\backslash$table$[[$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 $2.,,],[,,],[,,]]$