C12.8.2 Make adjusting entries for Mookie The Beagle Spa at December 31, 2023, using the following information. e.s ESO 1edmone 1. ADJ1: A count of office supplies revealed $60 supplies on hand at denDecember 31, 2023. (Add new account: 13100 Office Supplies on Hand, Other Current Asset.) 2. ADJ2: A count of pet spa supplies revealed $50 of supplies on hand 20at December 31, 2023 (Add new account: 13200 Pet Spa Supplies on Hand, Other Current Asset.)VunsL ot ASOS 3. ADJ3: The pet spa equipment cost $1,100 and has a five-year life and no salvage value