My question is on preparing accounting worksheet which includes trial balance, adjustments . if supplies on debit side of the trial balance is 5624 then compute the adjustment for supplies used during the month. An inventory taken on january 31 showed supplies of $185 on hand.

The adjustment will be for what your account says you have to what is actually physically onhand.

The adjusting entry will be:
Debit Supplies Expense for the amount
Crecit Supplies for the amount

This brings your Supplies Account into agreement with your actual physical inventory amount