Samantha's Design Studio Showed Office Supplies Available of $800 B)

Samantha's Design Studio showed office supplies available of $800.A count of the supplies left on hand as of June 30 was $500.The adjusting journal entry is:

A) $$\begin{array}{l}\begin{array} { | l | l | } \hline\text { Office Supplies }\ & 300 \\\hline \text { Office Supplies Expense } & 300 \\\hline\end{array}\end{array}$$
B) $$\begin{array}{l}\begin{array} { | l | l | } \hline\text { Office Supplies Expense }\ & 500 \\\hline \text {Office Supplies } & 500 \\\hline\end{array}\end{array}$$
C) $$\begin{array}{l}\begin{array} { | l | l | } \text { Office Supplies }\ & 500 \\\hline \text { Office Supplies Expense } & 500 \\\hline\end{array}\end{array}$$
D) $$\begin{array}{l}\\\begin{array} { | r | r | } \hline\text { Office Supplies Expense } & 300 \\\hline \text { Office Supplies } & 300 \\\hline\end{array}\end{array}$$