At the Beginning of the Period,the Supplies Account Has a Balance

At the beginning of the period,the Supplies account has a balance of $500.At the end of the period,the balance in the account was $275.The adjusting entry would be:

A) debit Supplies Expense,$275;credit Supplies,$275.
B) debit Supplies,$275;credit Supplies Expense,$275.
C) debit Supplies Expense,$225;credit Supplies,$225.
D) debit Supplies,$225;credit Supplies Expense,$225.