Journal entry worksheet 4 78 An inventory count shows that teaching supplies costing $3,464 are available at year-end. Note: Enter debits before credits. h. The balance in the Prepaid Rent account represents rent for December Journal entry worksheet 4 78 An inventory count shows that teaching supplies costing $3,464 are available at year-end. Note: Enter debits before credits. h. The balance in the Prepaid Rent account represents rent for December