b. The Supplies account has an $1,350 debit balance to start the year. Supplies of $3,200 were purchased during the current year and debited to the Supplies account. A December 31 physical count shows $925 of supplies remaining. Supplies Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should qual Step 3: Record the December 31, adjusting entry to get from step 1 to step 2. c. The Supplies account has a $5,100 debit balance to start the year. During the current year, supplies of $11,600 were purchased and debited to the Supplies account. The inventory of supplies available at December 31 totaled $3,320, Supplies Step 1: Determine what the current account balance equals Step 2. Determine what the current account balance should equal search c. The Supplies account has a $5,100 debit balance to start the year. During the current year, supplies of $11,600 were purchased and debited to the Supplies account. The inventory of supplies available at December 31 totaled $3,320. Supplies Step 1: Determine what the current account balance equals. nces 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 here to search o