Clayton City Consultants Started Business on January 1,2014,and Immediately Purchased

Clayton City Consultants started business on January 1,2014,and immediately purchased $1,000 of supplies to use in the business.At the end of the month,25 percent of the supplies remains unpaid and 20% are still on hand.What amounts should appear on the financial statements for January,2014? Income Statement Statement of Cash Flows

A) $ 1,000 $ 1,000
B) $ 1,000 $ 750
C) $ 800 $ 250
D) $ 800 $ 750