On May 31, 2009, the Physical Count of Office Supplies

On May 31, 2009, the physical count of office supplies was $2,300. During June, supplies were acquired at a cost of $1,600 and the company debited the Office Supplies Expense account. At June 30, actual supplies on hand totaled $500. The credit part of the adjusting entry required at the end of June is

A) Office Supplies Expense of $1,800.
B) Office Supplies of $1,800.
C) Office Supplies Expense of $3,300.
D) Office Supplies of $500.