Purchases of supplies for cash during December were $$3,700.$ Supplies on hand at the end of December equal $$3,100.$ Record the adjusting entry on Decernber $31.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit,$],[1(b),$Supplies,$31,000,,],[,,,,],[,,,,],[,,,,],[,,,,]]$