Gonzalez Corporation has used the accrual basis of accounting for several years. A review of the records, however, indicates that some expenses and revenues have been handled on a cash basis because of errors made by an inexperienced bookkeeper. Income statements prepared by the bookkeeper reported $46,000 net income for 2008 and $52,000 net income for 2009. Further examination of the records reveals that the following items were handled improperly.

1-Invoices for office supplies purchased have been charged to expense accounts when received. Inventories of supplies on hand at the end of each year have been ignored, and no entry has been made for them.

December 31, 2007                 $800

December 31, 2008                 $1,160

December 31, 2009                 $650

Provide the correcting journal entries, assuming the books for 2009 have not been closed.