Journal entry worksheet < 6 Hurricane begins the year with $1,200 in supplies. During the year, the company purchases $4,900 in supplies and debits that amount to Supplies. At year-end, supplies costing $2,900 remain on hand. Record the adjusting entry for supplies at its year-end of December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal