A Company Started the Year with $200 of Supplies

A company started the year with $200 of supplies.During the year,the company purchased an additional $1,400 of supplies.There were $600 of supplies on hand at the end of the year.An adjusting entry prepared at the end of the accounting period includes a:

A) debit to Supplies for $1,200.
B) debit to Supplies for $600.
C) debit to Supplies Expense for $1,000.
D) debit to Supplies Expense for $400.