The balance in the supplies account before adustments at the end of the year is $1,736. How am I suppose to journalize the adjusting entry if the amount of the supplies on hand at the end of the year was $813.
Minusing those amounts from each othe equals out to 923, but nothing adds up to be equal to journalize it.

The adjusting entry is:
Debit Supplies Expense for 923 (1,736-813)
Credit Supplies for 923