He balance in the office supplies account on May 1 was $6,380, supplies purchased during May were $4,740, and the supplies on hand at May 31 were $2,360. The amount to be used for the appropriate adjusting entry is:
A. $8,760.
B. $13,480.
C. $8,740.
D. $4,740.

A. $8,760.

Explanation:

Given: Beginning balance of office supplies= $6380.

           Purchased supplies= $4740

           Ending inventory of office supplies= $2360.

Now, calculating the amount used for the appropriate adjusting entry.

⇒ Amount for adjusting entry=

⇒ Amount for adjusting entry=

∴ Amount for adjusting entry=

Hence, $8760 is used for the appropriate adjusting entry.

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