At the beginning of the year, office supplies of $1,400 were on hand. During the year, Amble Air Conditioning Service paid $5,000 for more office supplies. At the end of the year, Amble has $800 of office supplies or hand. Read the requirements. Requirement 1. Record the adjusting entry assuming that Amble records the purchase of office supplies by initially debiting an asset account. Post the adjusting entry to the Office Supplies and Supplies Expense T-accounts. Make sure to include the beginning balance and purchase of office supplies in the Office Supplies T-account. Begin by recording the adjusting entry assuming that Amble records office supplies by initially debiting an asset account. (Record debits first, then credits. Select the explanation on the last line of the journal entry.) Date Accounts and Explanation Debit Credit