I know the Insurance and Depreciation will be the same number as below but what will the Adjustment for Supplies?

Step 10: Enter the December adjusting entries for the month of Decem- ber for Morrow Consulting: Insurance expired during December. $85.00 Inventory of supplies on December 31.. December 31............................. $1,178.50 Depreciation on office equipment for December ............. $423.00