Rivers Company Had $2,400 of Supplies on Hand on January

Rivers Company had $2,400 of supplies on hand on January 1. During the year, the company purchased $3,900 of supplies, and on December 31, determined that only $800 of supplies were still on hand.
The adjusting entry for Rivers Company on December 31, will include

A) Increase Supplies $3,900
B) Increase Supplies Expense $5,500
C) Decrease Supplies Expense $5,500
D) Increase Supplies Expense $2,300