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accounting!请教关于End-Of-Period Adjusting Entries

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accounting!请教关于End-Of-Period Adjusting Entries
Assume that a supplies account had a balance of $1200 at the end of an operating period and that supplies on hand were $400
请问怎样做成adjusting journal entry?
accounting!请教关于End-Of-Period Adjusting Entries
xx supplies expense 800
xx supplies 800
(to record xx sup. used)
and the genera ledger:(take this month for e.)
xx sup.
-----------------------
1/14 1200| 1/31 400
-------------|
1/31 bal.800|
xx sup. expense
-----------------------
1/31 adj.400|
p.s.我也是初学者