The Supplies account had a balance at the beginning of year 3 of $7700 (before the reversing entry). Payments for purchases of supplies during year 3 amounted to $46200 and were recorded as expense. A physical count at the end of year 3 revealed supplies costing $14000 were on hand. Reversing entries are used by this company. The required adjusting entry at the end of year 3 will include a debit to: