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How would I create a AJE for this ( especially considering the last part ) ? 4 . The Supplies Inventory account had a $

How would I create a AJE for this (especially considering the last part)?
4. The Supplies Inventory account had a $30,000 balance at the beginning of the year (January 1,2023). During the year, $12,000 of supplies were acquired, with the Supplies Expense account debited at the time of purchase. At the end of the year (December 31,2023) Sparty had $16,000 of supplies still on hand but the Supplies Inventory account still had a balance of $30,000.

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