(Click the icon to view the transactions.) Begin by preparing the adjusting entries. (Record debits first, then credi provided in the problem statement.) a. Office Supplies used during the month, $800. Date Accounts and Explanation Dec. 31 Supplies Expense Adj. (a) Office supplies To record office supplies used. b. Depreciation for the month, $150. Date Accounts and Explanation Dec. 311 Adj. (b) Depreciation Expense-Equipment Accumulated Depreciation-Equipment esc F1 ! 1 F2 ** 72 80 F3 3 #3