At December 31, 2021, the Ohio Auto Parts has $710 supplies on hand. Prepare the Ohio Auto Parts adjusting journal entry in good form at December 31, 2021.

The Ohio Auto Parts has the following selected balances on its December 31, 2021 unadjusted trial balance: Credit $ Debit $ 15,900 3,600 5,820 Account Cash Office supplies Prepaid insurance Accounts payable Common stock Rent expense Insurance expense Office supplies expense 14,300 75,900 9,800 3,150 500