For each separate case below, follow the three-step process for adjusting the Supplies asset account at December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year. a. Supplies: The Supplies account has a $560 debit balance to start the year. No supplies were purchased during the current year. A December 31 physical count shows $240 of supplies remaining. \begin{tabular}{|l|l|l|} \hline Step 1: Determine what the current account balance equals. & \multicolumn{2}{|c|}{ Supplies } \\ \hline Step 2: Determine what the current account balance should equal. & & \\ \hline Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. & & \\ \hline & & \\ \hline \end{tabular} b. Supplies: The Supplies account has an $1,450 debit balance to start the year. Supplies of $3,400 were purchased during the current year and debited to the Supplies account. A December 31 physical count shows $975 of supplies remaining. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. c. Supplies: The Supplies account has a $5,300 debit balance to start the year. During the current year, supplies of