Wildhorse Advertising Company's trial balance at December 31 shows Supplies $8,400 and Supplies Expense $0. On December 31 . there are $2.800 of supplies on hand. Prepare the adjusting entry at December 31 , and using T-accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually.)