Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow questions
A county's general fund has $4,000,000 in supplies on hand at the start of 2020. It purchases $25,000,000 in supplies and uses supplies costing $26,000,000 during 2020.
-If the consumption method is used, what adjusting entry is required at year-end?

A) Debit fund balance-nonspendable, credit supplies inventory for $1,000,000.
B) Debit supplies inventory, credit fund balance-unassigned for $1,000,000
C) Debit fund balance-unassigned, credit fund balance-nonspendable for $1,000,000
D) Debit fund balance-nonspendable, credit fund balance-unassigned for $1,000,000