Journalize the adjusting entry needed on December 31 for each of the items affecting Laughton Landscaping. Assume Laughton records adjusting entries only at the end of the year. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) The beginning balance of Office Supplies was $ 4 comma 400. During the year, Laughton purchased office supplies for $ 5 comma 000, and at December 31 the office supplies on hand total $ 2 comma 800. (Assume that Laughton debits an asset account when supplies are purchased.)