In Year 3, Merle Company (the firm) paid $58 to the vendors who sell and deliver supplies to Merle. The firms fiscal year ends on December 31. Assume all Accounts Payable are related to supplies purchased.

		Dec. 31,		Dec. 31,
		Year 2		Year 3
Supplies
Inventory		$4		$7
Accounts
Payable		6		2

What Supplies Expense would appear in the firms income statement (accrual basis) for the year ended December 31, Year 3?