Lahey Advertising Company's trial balance at December 31 shows Supplies $8,800 and Supplies Expense $0. On December 31 , there are $1,100 of supplies on hand. (a1) Prepare the adjusting entry at December 31. (Credit occount titles are automatically indented when the amount is entered. Do not Indent manually If no entry is required, select "No Entry" for the account tides and enter O for the amounts)