If the Supplies on Hand at the End of January

If the supplies on hand at the end of January totaled $500 and the Supplies on Hand account before adjustment is $900,what should be the adjustment at month-end?

A) Increase supplies on hand by $900; reduce supplies expense by $900
B) Reduce supplies on hand by $400; increase supplies expense by $400
C) Reduce supplies on hand by $500; increase supplies expense by $500
D) Increase supplies on hand by $400; reduce supplies expense by $400