The Supplies Account Has a Balance of $1,000 on January

The supplies account has a balance of $1,000 on January 1.During January,the company purchased $25,000 of supplies on account and the liability was appropriately recorded.A count of supplies at the end of January indicates a balance of $3,000.What is a correct amount to be reported on the company's financial statements for the month ending January 31?

A) supplies expense: $23,000
B) supplies on hand: $1,000
C) accounts payable: $28,000
D) supplies expense: $26,000