the first pic is the question ans the secouns ia the Trial Balancae with teaching supplies debited at $8000 but i have no xlue what im a suppose to get the amount forvthe journal. pls help .

An inventory count shows that teaching supplies costing $2,800 are available at year-end. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 Teaching supplies expense Teaching supplies Record entry Clear entry View general jours