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Prior to recording adjusting entries, the office supplies account had a $360 debit balance. A count of the supplies showed $105 of unused supplies remaining. The required adjusting entry is

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Answer:

debit Office Supplies Expense, $255; credit Office Supplies, $255.

Explanation:

Based on the information given the required Appropriate adjusting journal entry is:

Debit Office Supplies Expense $255

Credit Office Supplies $255

($360-$105)

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