The balance in the supplies account before adjustment at the end of the year is $6.250. The proper adjusting entry if the amount of supplies on hand at the end of the year is $1,500 would be debit Supplies 51,500: credit Supplies Expense, 1,500 debit Supplies Expense. $1,500: Credit Supplies $1.500 debit Supplies Expense. 54.750: credit Supplies 54,750 debit Supplies, $4.750: credit Supplies Expense. 54.750