General City's general fund reported a supplies inventory costing $$200$ at the beginning of the

fiscal year. During the year, General City purchased and received supplies $$15,000.$ Supplies

costing $$225$ are on hand at the end of the fiscal year.

Prepare the journal entries made this year using the $($i$)$ consumption and $($ii$)$ purchases methods.

For the purchase method, the general fund reports supplies inventory on its balance sheet.