why the journal entry for january 31 is not

depreciation expense 200

accumulated depreciation 200

?

M4-10 Preparing Journal Entries for Deferral Transactions and Adjustments, continued b. Walker Window Washing paid $1,200 cash for supplies on December 31, 2018. As of January 31, 2019, $200 of these supplies had been used up. December 31, 2018: Supplies (+A) Cash (-A) 1,200 1,200 January 31, 2019 AJE: Supplies Expense (+E) Supplies (-A) 200 200