Answer:
The March 31 adjusting journal entry should include a:
Work In Progress Account $ 1,400 (debit)
Inventories/ Supplies $ 200 (credit)
Cash $1,200 (credit)
Explanation:
<em>When Minutemen purchased supplies of $1,200:</em>
Inventories/ Supplies $ 1,200 (debit)
Cash $1,200 (credit)
<em>When Minutemen used supplies of $1,400 :</em>
Work In Progress Account $ 1,400 (debit)
Inventories/Supplies $1,400 (credit)
<em>Combined Journal</em>
Work In Progress Account $ 1,400 (debit)
Inventories/ Supplies $ 200 (credit)
Cash $1,200 (credit)