Suring its first month of operations, Mathis Spa purchased supplies for $4,500 and debited the supplies account for that amount. At June 30, an inventory of supplies showed $1,000 of supplies on hand. What adjusting journal entry should be made for June?

The journal entry which is to be made for the June is shown below:

Explanation:

The journal entry which is to be made for the June is as:

Supplies expense A/c ... Dr $3,500

Supplies A/c ... Cr $3,500

Being record the supplies which were used by the business during operations

The supplies expense is debited against the supplies accounts which were used by the business during June.

Working Note:

Amount = Purchased amount supplies - Inventory of supplies on hand

where

Purchased amount supplies is $4,500

Inventory of supplies on hand is $1,000

So,

Amount = $4,500 - $1,000

= $3,500