(Treatment of inventoriespurchases method) The City of Shaffer uses the purchases method to account for the acquisition of supplies by its General Fund. At the end of fiscal 2021, the supplies inventory was valued at $63,000. At the end of fiscal 2022, the supplies inventory was valued at $71,000. Prepare the journal entry that needs to be made at the end of fiscal 2022 to adjust the amount of the supplies inventory