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Reitz Corp. plans to prepare its adjusting entries for the year ending December $31,201,$ and has the following information available:

At the beginning of December, the "Supplies" account had a balance of $$250.$

On December $10,$ supplies costing $$300$ were purchased.

On December $31,20x1,$ a physical count shows supplies costing $$150$ are still unused.

Required: In the general journal below, prepare the adjusting entry needed on Dec $31,20$X$1$ related to the supplies. Assume the Dec $10$ entry was correctly recorded.

Reminder. Do not use symbols, decimals, commas, or cents in your numerical responses.