During the first year of operation, a company purchased supplies in the amount of $18,400 at the begging of the year. The year-end inventory count indicated $3,600 of supplies remained on hand. Requirement: Complete the year-end adjusting entry for supplies by filling out the account to debit (box 1), the account to credit (box 2), and the adjusting amount (box a) in the journal below. Do not abbreviate account titles. The date has been entered. (3 points; one point deducted per error) Account title Credit Date 12/31 (1) ? Debit (a)? (2) ? (a) ? to Answer (1): A (2): N (a)