Exam IIA-CIA-Part3 topic 2 question 24 discussion

An organization's account for office supplies on hand had a balance of $9,000 at the end of year one. During year two, the organization recorded an expense of
$45,000 for purchasing office supplies. At the end of year two, a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?