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Sagot :
The journal entry will be to debit the account payable account and credit the office supplies account.
When the office supplies enter the building or premises either they will be bought for cash or they would be bought on credit. In this case, Janer's cleaning service has got the office supplies on credit as it is specified that it is not yet paid for. So it is important to debit the accounts payable account in this case.
According to the golden rules of account, the products that are going out of the premises requires to be credited. In this case, the office supplies are going out of the premises so they require to be credited. When these office supplies would have entered the premises they would have been debited. so now the opposite entry requires to be passed.
When the office supplies would have entered the premises the account payable account would have been credited. As these were bought on credit and not in cash. so now when these office supplies are returned we are required to debit the office payable. This will lead to the cancellation of the journal entry made.
Learn more about office supplies here:
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