The balance in Websavvy's supplies account on January 1, 2013 is $200. If the supplies used during the year were $1,500, and As of December 31, 2013, a supplies inventory shows $500 of supplies available what is the entry to adjust the supplies account at the end of the year?

You are missing a purchase amount of supplies, so your entry to adjust the supplies account will be a Debit to Supplies and a Credit to Cash or Accounts Payable for the amount of supplies purchased.