Andrew Is a Barber Who Does His Own Accounting for His

Andrew is a barber who does his own accounting for his shop. When he buys supplies he routinely debits Supplies Expense. Andrew purchased $1700 of supplies in January and his inventory at the end of January shows $400 of supplies remaining. What adjusting entry should Andrew make on January 31? a. $\begin{array}{ll}\text { Supplies Expense } &400\\ \text { Supplies } &&400\\\end{array}$

b. $\begin{array}{ll}\text { Supplies Expense } &1,700\\ \text { Cash }&&1,700\end{array}$

c. $\begin{array}{ll} \text { Supplies } &400\\\text { Supplies Expense } &&400\\\end{array}$

d. $\begin{array}{ll}\text { Supplies Expense } &,1,300\\ \text { Supplies } &&1,300\\\end{array}$