need help with b and c supposed to be analyzing and recording adjusting journal entries

unt was b. At the end of 2018, the unadjusted balance in the Supplies $1.000. A physical count of supplies on December 31, 2018, indicated supplies costing $300 were still on hand. c. On December 31, 2018, YY's Garage completed repairs on one of Brokeback's trucks at a cost of $800. The amount is not yet recorded. It will be paid during January 2019