A Company Had $2,400 of Supplies on Hand at January

A company had $2,400 of supplies on hand at January 1.During the year,supplies with a cost of $4,000 are purchased.At December 31,the actual supplies on hand amount to $2,000.After the adjustments are recorded and posted at December 31,what are the ending balances in the supplies and supplies expense accounts?

A) supplies: $2,000; supplies expense: $4,400
B) supplies: $2,400; supplies expense: $4,000
C) supplies: $4,000; supplies expense: $2,400
D) supplies: $4,400; supplies expense: $2,000