I get most of the equation but Im doing the adjustments and I don't know what to put down on the general ledger and the general ledger. It says Office supplies remaining on hand, $100. So is that the amount I take out or put in.
Ex: Office supplies 500 so do I take 100 out and its 400 or is there a 100 left and I take out the 400

Remaining on hand means available right now

Or to put in another way "currently in your inventory".