Schramel Advertising Company's trial balance at December $31$ shows Supplies $$6,700$ and Supplies Expense $$0.$ On December $31,$ there are $$2,100$ of supplies on hand.

Prepare the adjusting entry at December $31,$ atd using T$-$accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account. $($List all debit entrles before credlt entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$