A Company Started the Year with $400 of Supplies

A company started the year with $400 of supplies. During the year, the company purchased an additional $1,200 of supplies. There were $800 of supplies on hand at the end of the year. An adjusting entry prepared at the end of the accounting period includes a:

A) debit to Supplies Expense for $600.
B) debit to Supplies Expense for $800.
C) debit to Supplies for $800.
D) debit to Supplies for $600.