The Ohio Auto Parts has the following selected balances on its December 31, 2021 unadjusted trial balance: Account Debit Credit Cash $ 15,900 $ Office supplies 3,600 Prepaid insurance 5,820 Accounts payable 14,300 Common stock 75,900 Rent expense 9,800 Insurance expense 3,150 Office supplies expense 500 At December 31, 2021, the Ohio Auto Parts has $710 supplies on hand. Prepare the Ohio Auto Parts adjusting journal entry in good form at December 31, 2021