Bee-in-the-bonnet company purchased office supplies costing $8,000 and debited office supplies for the full amount. at the end of the accounting period, a physical count of office supplies revealed $3,200 still on hand. the appropriate adjusting journal entry to be made at the end of the period would be

Explanation:

Journal Entry : The Journal entry shows the recording of the transactions which records debit and credit side of the transaction.

The debit side records all expenses and losses of the company whereas credit side records all income and gains of the company.

Since the office supplies purchased at $8,000 but at the end of the year the $3200 is still on hand. So, the remaining balance is $4,800 is should be recorded at the end of the period.

So, the Journal entry for adjusting office supplies account is :

Office supplies expense A/c Dr $4,800

    To Office Supplies      $4,800

(Being office supplies account adjusted)

Since the office supplies is purchased which become an expense for a company that's why it is debited with regard to office supplies account.

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