The journal entry to record the purchase of supplies on account includes a debit to:

Step 1: Define the Problem

Identify the key components of the question that need to be addressed:

• Determine the correct journal entry for the purchase of supplies on account.

Step 2: Break Down the Problem

Divide the problem into smaller, manageable parts:

• Identify the accounts involved in the transaction.
• Determine which account should be debited and which should be credited.

Step 3: Apply Relevant Concepts

Use appropriate accounting principles:

• When supplies are purchased on account, the Supplies account is increased, and Accounts Payable is also increased.

Step 4: Analysis, Verify and Summarize

• Supplies are considered an asset, so the Supplies account is debited to increase it.
• Accounts Payable is a liability account, which is credited to reflect the obligation to pay in the future.

Final Answer

The journal entry to record the purchase of supplies on account includes a debit to the Supplies account.