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.

Unadjusted Trial Balance:

Office Supplies: 5000(DR)

Office Supplies Expense: 17500(DR)

What is the adjusting journal entry?