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The unadjusted balance in Smith's Supplies t-account showed a debit balance of $3,100. A year-end physical inventory count showed that $300 remained. Smith's adjusting entry

The unadjusted balance in Smith's Supplies t-account showed a debit balance of $3,100. A year-end physical inventory count showed that $300 remained. Smith's adjusting entry on December 31, 2019 should be:

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