Samantha's Design Studio Showed Office Supplies Available of $1,000 $\begin{array}{l|l}\text { Office Supplies } & 1,000 \\\hline \text { Office Supplies Expense } && 1,000\end{array}$

Samantha's Design Studio showed office supplies available of $1,000.A count of the supplies left on hand as of June 30 was $500.The adjusting journal entry is:

A)
$\begin{array}{l|l}\text { Office Supplies } & 1,000 \\\hline \text { Office Supplies Expense } && 1,000\end{array}$
B)
$$\begin{array} { |c | l l| } \hline \text { Office Supplies Expense } & 1,000 & \\\hline \text { Office Supplies } & & 1,000 \\\hline\end{array}$$
C)
$\begin{array}{l|}\text { Office Supplies } &500\\\hline \text { Office Supplies Expense }&&500\end{array}$
D)
$$\begin{array} { | c | l | } \hline \text { Office Supplies Expense } & 500 \\\hline \text { Office Supplies } & 500\\\hline\end{array}$$