Could you please help me to solve the following accounting problem.

"Aubrae Company is making adjusting entries for the year ended December 31 of the current year. At December 31 of the current year, the following data relating to Shipping Supplies were obtained. from the records and supporting documents.

-Shipping supplies on hand, January 1 of the current year $13,000

-Purchase of shipping supplies during the current year $75,000

-Shipping supplies on hand, counted on December 31 of the current year $20,000

Indicate the amount and the direction of effects of the adjusting entry on the elements of the balance sheet and income statement. Indicate + for increase, - for decrease.

A = L + SE, NE=R-E"

The answer seems A=-68,000 SE=-68,00 NI=-68,000 E=+68,000. Is this correct? I don't know how to obtain those numbers.