When the question states : an inventory count shows $280 of cleaning supplies on hand?

Do you subtract $280 from the cleaning supplies or does $280 stay as is... or does it go in the general journal as $920 because cleaning supplies are $1200?

So from my understanding of what you are asking…

On your balance sheet, you have cleaning supplies listed at $1,200

But it is telling you that you only have $280 left. Therefore, you used up $920.

Therefore, the JE is:

Dr. Supplies Expense 920
Cr. Cleaning Supplies 920

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when the question states : an inventory count shows $280 of cleaning supplies on hand?

do you subtract $280 from the cleaning supplies or does $280 stay as is ...or does it go in the general journal as $920 because cleaning supplies are $1200 ??
cleaning supplies listed is $1200
cleaning supplies on hand is $280
cleaning supplies used $190($1200-$280=$920)
Supplies Expense 920
Supplies 920

when the question states : an inventory count shows $280 of cleaning supplies on hand?

do you subtract $280 from the cleaning supplies or does $280 stay as is ...or does it go in the general journal as $920 because cleaning supplies are $1200 ??
In the adjustment trial balance it goes as 280 and in the general journal it goes as 920 because u subtract 280 from 1200 .