BE3.4 (LO 2) AP Hahn Consulting Companys general ledger showed $785 in the Supplies account on January 1, 2021. On May 31, 2021, the company paid $3,255 for additional supplies. A count on December 31, 2021, showed $1,035 of supplies on hand. a. Prepare the journal entry to record the purchase of supplies on May 31, 2021. b. Calculate the amount of supplies used in 2021. c. Prepare the adjusting entry required at December 31, 2021.