What Is the Correct Adjusting Entry at 30 June, the End

What is the correct adjusting entry at 30 June, the end of the financial year, based on a Supplies account balance, before adjustment, of $5 200 and supplies inventory, on 30 June, of $2 200?

A) DR Supplies $2 200 CR Supplies expense $2 200
B) DR Supplies expense $2 200 CR Supplies $2 200
C) DR Supplies expense $3 000 CR Supplies $3 000
D) DR Supplies $3 000 CR Supplies expense $3 000