At december 31, the unadjusted trial balance of H&R Tacks reports Supplies of 9,000 abd supplies expense of 0. On decmber 31, supplies costing 7,000 are on hand. Prepare the adjusting journal entry on decmeber 31. In separate t-accounts for each account, enter the unadjused balances, post the adjusting journal entry and report the adjusted balance.