The balance in the office supplies account on january 1 was $6,791, the supplies purchased during january were $3,205, and the supplies on hand on january 31 were $2,155. the amount to be used for the appropriate adjusting entry is?

$7,661

Step-by-step explanation:

Closing balance = Opening balance + purchases - Issued items

Given

Office supplies account on January 1 = $6,791 - Opening balance

Purchases = $3,205

Supplies on hand on January 31 = $2,155 - Closing balance

Substituting into the formula above

2155 = 6791 + 3025 - Issued items

Issued items = 6791 + 3025 - 2155

                     = $7,661

The amount to be used for the appropriate adjusting entry is $7,661

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