Explanation:
| | (a) | | (b) | | (c) | | (d) |
Supplies available − prior year-end | $ | 400 | $ | 1,200 | $ | 1,260 | $ | 2,288 |
Supplies purchased in current year | | 2,800 | | 6,500 | | 8,490 | | 3,000 |
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Total supplies available | | 3,200 | | 7,700 | | 9,750 | | 5,288 |
Supplies available − current year-end | | (650) | | (6,500) | | (1,350) | | (700) |
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Supplies expense for current year | $ | 2,550 | $ | 1,200 | $ | 8,400 | $ | 4,588 |
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