The Sain Advertising Company's trial balance at December 31 shows Advertising Supplies \(\$ 9,700\) and Advertising Supplies Expense \(\$ 0\). On December 31, there are \(\$ 1,500\) of supplies on hand. Prepare the adjusting entry at December 31 and, using T accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account.