Cullumber Companys general ledger showed $815 in the Supplies account on January 1, 2021. On May 31, 2021, the company paid $3,170 for additional supplies. A count on December 31, 2021, showed $965 of supplies on hand. Prepare the journal entry to record the purchase of supplies on May 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit May 31 enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount Calculate the amount of supplies used in 2021. Supplies used $enter a dollar amount of supplies used Prepare the adjusting entry required at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 enter an account title for the adjusting entry on December 31 enter a debit amount enter a credit amount enter an account title for the adjusting entry on December 31 enter a debit amount enter a credit amount.