Determining supplies purchased The supplies and supplies expense accounts at December 31, after adjusting entries have been posted at the end of the first year of operations, are shown in the following T accounts: Supplies Bal. 595 Supplies Expense Bal. 2,398 Determine the amount of supplies purchased during the year. x Feedback Check My Work Purchases are increases to the supplies account. 'On hand' is what is left, or the ending supplies balance of $595. The amount used decreases supplies and is captured by the supplies expense amount of $2,398. Therefore, purchases must have been greater than what was used since there is a remainder of $595 of supplies.