Prior to recording adjusting entries, the Supplies account has a $450 debit balance. A physical count of supplies shows $125 of unused supplies still available. The required adjusting entry is :
A.
Debit Supplies $125, Credit Supplies Expense $125
B.
Debit Supplies $325, Credit Supplies Expense $325
C.
Debit Supplies Expense $325, Credit Supplies $325.
D.
Debit Supplies Expense $325, Credit Supplies $125.
E.
Debit Supplies Expense $125, Credit Supplies $125.