Cathy Company had the following transactions during 2021: . The company was started when it received $28,500 cash from the owners who purchased stock. The company purchased equipment on January 1 that cost $15,000 cash. The equipment had a three-year useful life and a $1,500 salvage value. Cathy Company uses straight-line depreciation. Services provided for cash were $10,500. $2,400 of supplies was purchased on account. Services provided on account were $14,250. . On November 1, the company paid cash of $5,400 in advance for six-months rent, beginning immediately. Cash collections of accounts receivable amounted to $5,250. $750 of the accounts payable was paid. Supplies on hand as of December 31 amounted to $900. A $450 cash dividend was declared and paid to the owners. Supplies expense for 2021 would be: $1,500 $900 $750 $1,800 $2,400