The Store Supplies Account Had a $360 Debit Balance at the End

The Store Supplies account had a $360 debit balance at the end of the accounting period before adjustment for supplies used,and an inventory of $80 worth of unused supplies was on hand.Which of the following is the required adjusting entry?

A) Debit Store Supplies Expense $80 and credit Store Supplies $80.
B) Debit Store Supplies Expense $280 and credit Store Supplies $280.
C) Debit Store Supplies $80 and credit Store Supplies Expense $80.
D) Debit Store Supplies $280 and credit Store Supplies Expense $280.