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Make adjusting entries for Tomaso's Mowers & More at March 31, 2021, using the following information: ADJ1 : A count of supplies on hand revealed

Make adjusting entries for Tomaso's Mowers & More at March 31, 2021, using the following information:

ADJ1 : A count of supplies on hand revealed $350 os supplies on hand.

....... I want to note that there are $300 of supplies expense before this adjusting entry, so how do i adjust for the $50?

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