The balance in the Supplies account for F. Lang Company on September 1 was $470. Purchases of supplies for cash were made on September 6 for $220 and on September 19 for $370. A physical count determined that $430 of supplies remained on hand on September 30.

Required
a. Prepare the two journal entries to record the supplies purchases on September 6 and September 19.
b. Prepare the adjusting entry required on September 30 to record the supplies used during September. Use a T account to calculate the amount of the supplies used.