On December 31, the trial balance indicates that the supplies account has a balance, prior to the adjusting entry, of $269. A physical count of the supplies inventory shows that $102 of supplies remain. Analyze this adjustment for supplies using T accounts, and then formally enter this adjustment in the general journal.

                   Balance Sheet

                        Supplies

Beg. Bal.     $269     |     Adj.$167

Bal.             $102

       Income Statement

        Supplies Expense

Adj.      $167   |  

Date       Account Title           Debit    Credit

Dec 31   Supplies Expense    $167

                    Supplies                         $167

             (To record Supplies used)

the answer is i don't know

answer; i believe the correct answer is energy star;