Bee-In-The-Bonnet Company purchased office supplies costing $6,000 and debited Office Supplies for the full amount.

Bee-In-The-Bonnet Company purchased office supplies costing $6,000 and debited Office Supplies for the full amount. At the end of the accounting period, a physical count of office supplies revealed $2,400 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be