=+Answer each ofthe following independent questions concerning supplies and the adjustment for supplies,

(a) The balance in the supplies account, before adjustment at the end ofthe year, is $1,850. What is the amount ofthe adjustment ifthe amount ofsupplies on hand at the end ofthe year is $675?

(b) The supplies account has a balance of $380, and the supplies expense account has a balance of $1,560 at December 31, 2009. If 2009 was the first year of operations, what was the amount ofsupplies purchased during the year?

E3-9