Pooley Electric Company Purchased Office Supplies Costing $4,000 and Debited

Pooley Electric Company purchased office supplies costing $4,000 and debited Office Supplies expense for the full amount. At the end of the accounting period, a physical count of office supplies revealed $1,600 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be

A) debit Office Supplies Expense, $1,600; credit Office Supplies, $1,600.
B) debit Office Supplies, $2,400; credit Office Supplies Expense, $2,400.
C) debit Office Supplies Expense, $2,400; credit Office Supplies, $2,400.
D) debit Office Supplies, $1,600; credit Office Supplies Expense, $1,600.