ew transaction lis Journal entry worksheet The Office Supplies account had a $510 debit balance on December 31, 2014; and $2,680 of office supplies were purchased during the year. The December 31, 2015, physical count showed $602 of supplies available. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Prev 6 of 9 Next > re to search