The Office Supplies Account Had a $720 Debit Balance at the End

The Office Supplies account had a $720 debit balance at the end of the accounting period before adjustment for supplies used,and an inventory of $160 worth of unused supplies was on hand.Which of the following is the required adjusting entry?

A) Debit Office Supplies Expense $160 and credit Office Supplies $160.
B) Debit Office Supplies Expense $560 and credit Office Supplies $560.
C) Debit Office Supplies $160 and credit Office Supplies Expense $160.
D) Debit Office Supplies $560 and credit Office Supplies Expense $560.