During Its First Period of Operations, Durawash Laundry Purchased $8,000

During its first period of operations, Durawash Laundry purchased $8,000 worth of supplies on June 2 and recorded the purchase as an asset. On June 30, an inventory of the supplies indicated only $3,000 on hand. The adjusting entry that should be made by the company on June 30 is

A) Debit Supplies Expense, $3,000; Credit Supplies, $3,000.
B) Debit Supplies, $3,000; Credit Supplies Expense, $3,000.
C) Debit Supplies, $5,000; Credit Supplies Expense, $5,000.
D) Debit Supplies Expense, $5,000; Credit Supplies, $5,000.