The Asset Account, Supplies, Has a Balance of $10,000 on January

The asset account, Supplies, has a balance of $10,000 on January 1. During January, $22,000 of supplies were purchased on account and the liability was appropriately recorded. A count of supplies at the end of January indicates a balance of $2,000. What adjusting entry is necessary at January 31?

A) Supplies Expense 22,000 Supplies 20,000
Accounts Payable 2,000
B) Supplies Expense 24,000 Supplies 24,000
C) Supplies Expense 30,000 Supplies 30,000
D) Supplies 22,000 Accounts Payable 22,000