Sheffield Advertising Company's trial balance at December 31 shows Supglies 58,800 and Supplis Expense \$0 On Decernber 31. there are $2,100 of supplies on hand. (a1) Prepare the adjusting entiy at December 31. (Ust debit entry before credit entry Credit account tliles are outomaticaliy indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for ithe oceount titles and enter O for the amounts)