$My$ Question: Record the adjusting entry for supplies counted on December $31,2021$ for $$12.$

Brothers Harry and Herman Hausyerday b amounts are rounded to thousands of dollars to simplify$)$:

Transactions and events during $2021($summarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$11$ cash on March $1$ using a short$-$term note.

b$.$ Purchased land on March $2$ for future building site; paid cash, $$8.$

c$.$ Issued additional shares of common stock on April $3$ for $$30.$

d$.$ Purchased software on July $4,$ $$11$ cash.

e$.$ Received supplies on account on October $5$ for future use, $$19.$

f$.$ Paid accounts payable on November $6,$ $$12.$

g$.$ Signed a $$20$ service contract on November $7$ to start February $1,2022.$

h$.$ Recorded revenues of $$174$ on December $8,$ including $$47$ on credit and $$127$ collected in cash.

$........$