1. Per a physical count of office supplies, $6,000 supplies remained at the end of 2019. The balance on the worksheet in the office supplies account represents last years ending balance. During the year, $17,500 of office supplies were purchased and immediately expensed.

Listed on the Unadj. Trial Balance:

Office Supplies

5,000 (DR)

Office Supplies Expense

17,500 (DR)

What is the Adjusting journal entry?