Bee-In-The-Bonnet Company purchased office supplies costing $6,000 and debited Office Supplies for the full amount. At the end of the accounting period, a physical count of office supplies revealed $2,400 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be

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The office supplies purchased were initially debited to the Office Supplies account. However, after the physical count, it is found that $2,400 worth of supplies are still on hand. Therefore, the cost of supplies that have been used up during the accounting period is $6,000 - $2,400 = $3,600. This amount should be expensed as Office Supplies Expense. The appropriate adjusting journal entry would be to debit Office Supplies Expense for $3,600 and credit Office Supplies for the same amount. Choice C is the only option that correctly reflects this adjustment.

Bee-In-The-Bonnet Company Purchased Office Supplies Costing $6,000 and Debited Office