The unadjusted trial balance of Irvine Inn Company at December 31, 2016, and the data needed for the adjustments follow. (Click the icon to view the unadjusted trial balance.) (Click the icon to view the adjustment data) Read the requirements Balance Debit Credit Date Item Post. Ref. Debit Credit 2016 Dec 31 Dec 31 Balance (a) 2,100 3,200 1,100 INSURANCE EXPENSE Balance Date Item Post. Ref. Debit Credit Debit Credit 2018 A Journal entry office supplies - X Dec. 31 Balance (a) 0 2.100 Dec 31 2,100 Date Debit Credit b. At the end of the month, Irvine had $1,000 of office supplies remaining Review the journal entry you prepared in Requirement 1. OFFICE SUPPLIES (b) Dec. 31 Accounts and Explanation Supplies Expense Office Supplies To record office supplies used 700 700 Balance Debit Credit Date Item Post. Ref. Debit Credit 2016 Print Done 1,700 Dec. 31 Dec 31 Balance b) SUPPLIES EXPENSE Balance Debit Credit Date Item Post. Ref. Debit Credit 2016 Balance Dec 31 Dec. 31 (b) The unadjusted trial balance of Irvine Inn Company at December 31, 2016, and the data needed for the adjustments follow. Click the icon to view the unadjusted trial balance.) Click the icon to view the adjustment data) Data Table Read the requirements Balance Debit Credit Date Item Post. Ref. Debit Credit 2018 Dec. 31 Dec. 31 Balance 3,200 2,100 1.100 INSURANCE EXPENSE Balance Debit Credit Credit Date Item Post. Ref. Debit 2016 Dec. 31 Balance Dec. 31 la b. At the end of the month, Irvine had $1,000 of office supplies remaining. Review the journal entry you prepared in Requirement 1. OFFICE SUPPLIES 2.100/ 0 2,100 Irvine Inn Company Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash S 14,100 Accounts Receivable 12,300 Prepaid Insurance 3.200 Office Supplies 1,700 - Building 415.000 Accumulated Depreciation-Building $ 240,000 Accounts Payable 1,820 Salaries Payable Unearned Revenue 2.800 Calco, Capital 192.940 Calco, Withdrawals 2,500 Service Revenue 14,900 re Salaries Expense 2.700 Insurance Expense Depreciation Expense-Building Advertising Expense 980 Supplies Expense $ Total 452,460 $ 452,460 Balance Credit Date Item Post. Ret Debit Credit Debit 2016 Dec 31 Dec 31 1,700 Balance (b) SUPPLIES EXPENSE Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 Dec 31 Dec. 31 0 Balance (6) Print Done