Supplies are bought on credit and capitalized, $ Amt 32,000.
DR Supply Inventory 32,000.
CR Supply Payable 32,000.

But how is possible to show "capitalized"?
Please!

Capitalized does not mean anything for supplies as they are just recorded as an asset when purchased and expensed when used.

Capitalization is for equipment or other items that have a useful life over multiple accounting periods like vehicles, computers, furniture, etc...