Journalentry worksheet Record the supplies used during the year. Note: Enter debits before credits. Record year-end adjusting entry to reflect expiration of the insurance as of December 31. Note: Enter debits before credits. Record year-end adjusting entries for each separate situation. o. The Supplies account had a balance of $8,800 at the beginning of the year. During the year, the company purchases $3,900 of supplies. As of December 31, a physical count of supplies shows $1,750 of supplies avalable. b. On November 1, the company paid $3,100 for six months of insurance coverage. No adjustments have been made to the Prepald Insurance account, and it is now December 31. Note: Do not round intermediate calculations and round the final answers to nearest whole number