Which account on the Trial Balance is showing the beginning balance?

SENECA COMPANY Trial Balance December 31, 20XE Unadjusted Adjustments Adjusted Balance Debit Credit Debit Credit Debit Credit Cash 1,800 Accounts receivable 9,000 Supplies 540 4656 . 75 Prepaid insurance 5,000 12.60 3000 Machinery 190,000 Accumulated depreciation 18,000 Accounts payable 1,500 Note payable 100,000 Common stock muito blue 22,900 RT Retained earnings 40,040 Dividends 500 Revenues 89,000 Cost of sales 35,000 Depreciation expense Insurance expense 2.00 12.000 Supplies expense 46566) 465 3,500 Wage expense 19,900 6,200 Totals 271.440 271.440 Utilities expense Other expense b. Beginning supplies were $120. During the year the company purchased $420 worth of supplies. A year end count of supplies showed the company had $75 on hand. b. 465 Supplies ( ESE) Supplies (A-) 465 Supplies Supplies Expense 46569 120 420 465(b) 465 75 540-75= 465