Answer:
Supplies $180
Supplies expense $2300
Step-by-step explanation:
Changes between the opening and closing balance of the supplies account is as a result of purchases and use of supplies. When supplies are purchased, it increases the account balance while the use of supplies reduces it.
Let the cost of supplies used during the period be y
$380 + $2100 - y = $180
y = $380 + $2100 - $180
y = $2300
The balance in the supplies account on May 31 after adjustment is $180 while that of the supplies expense account is $2300.