At the beginning of the fiscal year 2018, Samat Company did not have any office supplies. On January 2, 2018, it used $800 cash to purchase some office supplies. On December 31, 2018, the company's year end, a physical count showed the $210 worth of office supplies remained. Prepared journal entires related to office supplies for Samat Company for the fiscal year 2018.

Date	Account Title and Explanation	PR	Debit	Credit