The office supplies account started the year with a $4,000 balance. During 2008, the company purchased supplies for $13,400, which was added to the office supplies account. The inventory of supplies available at December 31,2008, totaled $2,554.

Beginning supplies balance + supplies purchased during the period - supplies remaining = supplies expense for the period.
The adjusting entry should:
Debit Supplies expense the amount calculated from the above equation and Credit Supplies for the same amount.

office supplies $4000 + purchases of office supplies $13400 - office supplies remaining $2554 = $14846 office expenses.