15 Supplies: Original Purchase and Adjusting Entry On January 1, the company had office supplies costing $4,600 Question: 15 Supplies: Original Purchase and Adjusting Entry On January 1, the company had office supplies costing$4,600. On March 23, the company
bought additional office supplies costing $8,200; the company paid cash. On December 31, a physical count of office supplies revealed that supplies costing$2,900 remained. (1) Make
the journal entry necessary on the company’s books on March 23 to record the purchase of
office supplies and (2) make the adjusting entry necessary on December 31 with respect to
office supplies.

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