Boyce Company Purchased Office Supplies Costing $7000 and Increased Supplies

Boyce Company purchased office supplies costing $7000 and increased Supplies for the full amount.At the end of the accounting period a physical count of office supplies revealed $1800 still on hand.The appropriate adjustment to be made at the end of the period would be:

A) increase Supplies Expense $5200; decrease Supplies $5200.
B) increase Supplies $1800; decrease Supplies Expense $1800.
C) increase Supplies Expense $1800; decrease Supplies $1800.
D) increase Supplies $5200; decrease Supplies Expense $5200.