5.(TCO 3)
Adjusting Entries are required at the end of the period to ensure that accrual
accounting principles are applied. At the beginning of the month $350 of office
supplies were purchased. There was not a beginning balance and the one purchase
was the only one for the month. At the end of the month $100 of supplies
remained. Develop the adjusting entry. (1) Name the accounts impacted and how
using the format account name/debit or credit/dollar amount (10 points) and (2)
explain how the Accounting Equation is impacted. (10 points) (Points : 20)
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