On December 31, the trial balance indicates that the supplies account has a balance, prior to the adjusting entry, of $295. A physical count of the supplies inventory shows that $108 of supplies remain. Analyze this adjustment for supplies using T accounts, and then formally enter this adjustment in the general journal. (Trial balance is abbreviated as TB.)

                       Supplies Account

Trial balance     $295  |  Adjustment      $187

                                     |  Balance            $108

                          $295                              $295

Balance             $108

                Supplies Expenses Account

Adjustment      $187       |

               Adjusting journal entry

Date     Account Titles           Debit    Credit

            Supplies expenses      $187

                   Supplies                            $187

            (To record Supplies expenses)

answer; i believe that the correct answer is client agreement;

commercial banking

provide online payment services

provide online banking

asset management firms

invest in people's funds in securities

accept tax return refunds