At the Beginning of the Period, Kitty Treats Corporation Had $\quad$

At the beginning of the period, Kitty Treats Corporation had $2,400 of supplies on hand. During the period, it purchased $5,400 of supplies and at the end of the period, the company determined that only $4,800 of supplies were still on hand.
What adjusting entry should Kitty Treats Corporation make at the end of the period?

A) Supplies 3,000
$\quad$ $\quad$ $\quad$ $\quad$ Supplies Expense 3,000
B) Supplies Expense 7,800
$\quad$ $\quad$ $\quad$ $\quad$ Supplies 7,800
C) Supplies Expense 3,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Supplies 3,000
D) Supplies 7,800
$\quad$ $\quad$ $\quad$ $\quad$ Supplies Expense 7,800