c$.$ Supplies: The Supplies account has a $$4,000$ debit balance to start the year. During the current year, supplies of $$9,400$ were purchased and debited to the Supplies account. The inventory of supplies available at December $31$ totaled $$2,660.$

$\backslash$table$[[,,$Supplies$],[$Step $1$: Determine what the current account balance equals.,,,$],[$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 $2.,,,],[,,,],[,,,]]$