On May 31, 2013 Intention Incorporated noted that $55,635 worth of supplies were available for use. T-Account Template For Your Convenience: Prepare the appropriate adjusting journal entry(s) that Intention Incorporated would make on May 31, 2013 to account for the change(if applicable) in supplies on hand. {Be Careful - This particular adjustment will need to be analyzed through the use of a TAccount}