Coronado Advertising Company's trial balance at December 31 shows \$upplies $8,760 and Supplies Expense $0. On December 31 . there are $2,140 of supplies on hand. (a1) Prepare the adjusting entry at December 31. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Using T-accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account