I cannot figure this one out. I need to figure out the supplies and supplies expense numbers. the $1230 is not working as an answer but I cannot figure out what it is then.

1. Supplies on hand are valued at $1,230. 2. Accrued salaries payable are $500. 3. Depreciation for the month is $300. 4. Services were performed to satisfy $540 of unearned service revenue. No. Account Titles and Explanation Debit Credit 1. Supplies Expense 1230 Supplies 1230 2. Salaries and Wages Expense 500 Salaries and Wages Payable 500 3. Depreciation Expense 300 Accumulated Depreciation Equipment 300 4. Unearned Service Revenue 540 Service Revenue 540