The 360,000 prepaid advertising represents expenditure made on November 1, 2012 for monthly adevertising over the next 18 months? Prepaid advertising beginning balance is 360,000

A count of supplies at may 31,2013 amounted to 90,000?

On your first post you have to know when the date of the trial balance or the end of the accounting period.
Based on your second post I would assume that you are trying to find the adjusting entry for May 31, so you first have to compute 7 months of advertising used. So take the amount of $360,000 divided by 18 months to get your monthly rate, then take this number times 7 months to get your adjusting entry amount. Your adjusting entry is: Debit Advertising Expense and Credit Prepaid Advertising for the adjusting entry amount calculated.

For your second post you will have to compute the adjusting entry amount. So take your Supplies Account balance minus your actual supplies balance equals your adjusting entry amount. Your adjusting entry will be: Debit Supplies Expense and Credit Supplies for the adjusting entry amount calculated.