The adjusting entry is to debit "supplies expense" for $1,200 and a to credit "supplies" for $1,200.
This refers to the journal entry that occurs at the end of a reporting period to record any unrecognized income or expenses for the period.
Hence, in this case, the adjusting entry is to debit "supplies expense" for $1,200 and a to credit "supplies" for $1,200.
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