Durawash Laundry Purchased $8000 Worth of Supplies on June 2

Durawash Laundry purchased $8000 worth of supplies on June 2 and recorded the purchase as an asset. On June 30 an inventory of the supplies indicated only $3000 on hand. The adjusting entry that should be made by the company on June 30 is

A) Debit Supplies Expense $3000; Credit Supplies $3000.
B) Debit Supplies $3000; Credit Supplies Expense $3000.
C) Debit Supplies $5000; Credit Supplies Expense $5000.
D) Debit Supplies Expense $5000; Credit Supplies $5000.