The unadjusted balance of Office Supplies at Dec. 31 is $11,900 and at year end the office supplies on hand totaled $1,010. Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Used office supplies of $1,740. The Office Supplies unadjusted balance on December 31 is $7,700. Depreciation for the current year includes Equipment, $400. The Accumulated Depreciation - Equipment unadjusted balance as of December 31 is $5,300. Adjustment Type