The Balance Sheet Reported Supplies of $1,900 at December 31 $\begin{array}{lrr} \text { Supplies } &1,900\\ \text { Supplies Expense } &1400\\ \text { Cash}&&3,300\end{array}$

The balance sheet reported supplies of $1,900 at December 31, 2018. On December 31, 2018, the actual supplies on hand amounted to $1,400. The adjusting entry required at the end of December 31, 2018 is
a.
$\begin{array}{lrr} \text { Supplies } &1,900\\ \text { Supplies Expense } &1400\\ \text { Cash}&&3,300\end{array}$


b.
$\begin{array}{lrr} \text { Supplies Expense } &1,900\\ \text {Supplies } &&1,900\end{array}$

c.
$\begin{array}{lrr} \text { Supplies } &1,400\\ \text {Supplies Expense } &&1,400\\\end{array}$

d.
$\begin{array}{lrr} \text { Supplies Expense } &500\\ \text { Supplies } &&500\\\end{array}$