My question is on preparing accounting worksheet which includes trial balance, adjustments . If supplies on debit side of the trial balance is 5624 then compute the adjustment for supplies used during the month. An inventory taken on January 31 showed supplies of $185 on hand.

The adjustment will be for what your account says you have to what is actually physically onhand.

The adjusting entry will be:
Debit Supplies Expense for the amount
Crecit Supplies for the amount

This brings your Supplies Account into agreement with your actual physical inventory amount

Put the adjusted entries in worksheet

In your adjustments columns of your worksheet your debit will be to Supplies Expense and your Credit will be to Supplies.

I already posted what your adjustments will be in my previous post.