Objective: to determine the amount of adjestment for supplies used and record the adjusting entry in general journal form:

The supplies account had a balance of $830 on january 1, 20x7. Additinal supplies were purchased on March 1, 20x7, for $380 and September 9, 20x7, for $560. A year-end inventory shows that $610 worth are on hand.

Direnction: Determine the amount of the supplies used as December 31, 20x7, and prepare the adjusting entry.