C12.8.2 Adjusting Entries Make adjusting entries for Mookie The Beagle Spa at December 31, 2023, using the following information 1. ADJ1: A count of office supplies revealed $39 supplies on hand at December 31, 2023. (Add new account: 13100 Office Supplies on Hand, Other Current Asset.) ADJ2: A count of pet spa supplies revealed $108 of supplies on hand at December 31, 2023 (Add new account: 13200 Pet Spa Supplies on Hand, Other Current Asset.) ADJ3: The pet spa equipment cost $1,350 and has a five-year life and no salvage value. 20