Prepare journal entries to record the following business transaction and related adjusting entry.

a$.$ January $12,$ purchased supplies with cash, to be used all year, $$3,850.$

b$.$ December $31,$ physical count of remaining supplies, $$800.$

Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the statements of the needed adjustments.

$\backslash$table$[[$Unadjusted Trial Balance$],[$Account Name,Acct. No$.,$Debit,Credit$],[$Prepaid Rent,$109,18,000,],[$Vehicle$,115,120,000,],[$Accumulated Depreciation $-$ Vehicle,$116,,23,000],[$Unearned Revenue,$208,,4,500]]$

a$.$ Depreciation on vehicle, $$8,500.$

b$.$ Unexpired prepaid rent, $$12,500.$

c$.$ Remaining balance of unearned revenue, $$555.$