Joumalize the adjusting ontry noeded on December $31,$ the company's year ond, for oach of the following independent cases affecting Crafly Cornmunications

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a$.$ The beginning balance of Supplion was $$5,000.$ During the year, the company purchased supplies costing $$8,600,$ and at December $31,$ the inventory of supplies remaining on hand is $$4,800$

Record the supplies expense for the yoar