Swift Corp. plans to prepare its adjusting entries for the year ending December 31, 20X1, and has the following information available: . At the beginning of December, the "Supplies" account had a balance of $200. On December 10, supplies costing $400 were purchased. On December 31, 20X1, a physical count shows supplies costing $200 are still unused. Required: In the general journal below, prepare the adjusting entry needed on Dec 31, 20X1 related to the supplies. Assume the Dec 10 entry was correctly recorded. Reminder: Do not use symbols, decimals, commas, or cents in your numerical responses. Date Account Name: Debit Credit 12/31/X1 Supplies Expense 600 Supplies 600