Swifty Advertising Company's trial balance at December 31 shows Supplies $8,710 and Supplies Expense $0. On December 31, there are $2,190 of supplies on hand. (a1) Prepare the adjusting entry at December 31. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Dec. 31 Account Titles and Explanation Debit Credit

Swifty Advertising Company's trial balance at December 31 shows Supplies $8,710 and Supplies Expense $0. On December 31 , there are $2,190 of supplies on hand. (a1) Prepare the adjusting entry at December 31. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)