The following information concerns the adjusting entries to be recorded on November $30,2023,$ for Railink's year just ended.

a$.$ The Office Supplies account started the year with a $$5,200$ balance. During $2023,$ the company purchased supplies at a cost of $$25,200,$ which was added to the Office Supplies account. The inventory of supplies on hand at November $30$ had a cost of $$6,$ b$.$ An analysis of the company's insurance policies provided these facts:

$\backslash$table$[[$Policy$,$Years of$,,],[1,$Date of Purchase,Coverage,Total cost$],[2,$March $1,2022,2,$$$6,720$