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Adjustment for Suplies On December 31 , the trial balance indicates that the supplies account has a balance, prior to the adjusting entry, of $320. A physical count ot the supplies inventory shows that SO-0 of supplies remain. Analyze this adjustment for supplies using T accounts, and then enter this adjustment in the general journal. {Trial is abbreviated as 1B.) (Balance Sheet) Suppl Statement) Expense POST ACCOUNT DEBIT