Before Recording Adjusting Entries, the Office Supplies Account Had a $359

Before recording adjusting entries, the Office Supplies account had a $359 debitbalance while a physical count of the supplies showed $105 of unused supplies on hand. Thus, the required adjusting entry is:

A) Debit Office Supplies Expense $254 and credit Office Supplies $254.
B) Debit Office Supplies $105 and credit Office Supplies Expense $105.
C) Debit Office Supplies $254 and credit Office Supplies Expense $254.
D) Debit Office Supplies Expense $105 and credit Office Supplies $105.
E) Some other entry.