On the worksheet, the Office Supplies account has a debit balance of $9,000 on the Unadjusted Trial Balance. In the Adjustments there is a credit of $2,000. What is the amount for Office Supplies in the Adjusted Trial Balance?

$7,000

Explanation:

For the purchase of office supplies, the entries required are

Debit Office supplies account

Credit cash/accounts payable

When supplies are used up, the entries required are

Debit  Supplies expense account

Credit Office supplies account

As such where the Office Supplies account has a debit balance of $9,000 on the Unadjusted Trial Balance. In the Adjustments there is a credit of $2,000.

The balance in the office supplies account after adjustments

= $9,000 - $2,000

= $7,000