[daljeet kaur]

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.

[pready]

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

[yousafkhan]

Put the adjusted entries in worksheet

[pready]

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.