The dollar value of supplies inventory at the beginning of 2013 equaled $600. During 2013, supplies costing $8,800 were purchased. This amount was debited to supplies. The dollar value of the ending inventory was determined to be $400. The January 1 balance of $600 still appears as the balance in the supplies inventory account.

Prepare an adjusting journal entry to debit supplies and credit supplies expense using a T-account show work