Chattahoochee Excursions,a Calendar Year Company,purchased Supplies at a Cost of $12,215

Chattahoochee Excursions,a calendar year company,purchased supplies at a cost of $12,215 during 2013.At January 1,2013,supplies on hand were $10,312.During the year,the company used $14,000 of supplies.
A) What adjusting entry is prepared at December 31,2013 ?
B) Under the accrual basis of accounting how much is Supplies Expense for $2013 ?$
C) How much should be reported on the December 31,2013 , balance sheet for Supplies?
D) What type of adjustment was made in part $\mathrm{A}$ ?