Journalize the adjusting entry needed on December 31, the company's year-end, for each of the following independent cases affecting Envision Communications (Click the icon to view the independent cases.) a. The beginning balance of Supplies was $4,800. During the year, the company purchased supplies costing $7,600, and at December 31, the inventory of supplies remaining on hand is $3,200. Record the supplies expense for the year. Date December 31 Journal Entry Accounts Debit Credit