Hahn Consulting Company's general ledger showed $785 in

the Supplies account on January 1, 2017.

On May 31, 2017, the company paid $3,255 for additional

supplies.

A count on December 31, 2017, showed $1,035 of supplies

on hand.

a)

Prepare the journal entry to record the purchase of

supplies on May 31, 2017.

b)

Calculate the amount of supplies used in 2017.

c)

Prepare the adjusting entry required at December 31,

2017