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Wallowa Company purchased supplies costing $6,000 and debited Supplies for the full amount. At the end of the accounting period, a physical count of supplies revealed $1,800 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be:

a Debit Supplies Expense, $1,800; Credit Supplies, $1,800.

b Debit Supplies, $4,200; Credit Supplies Expense, $4,200.

c Debit Supplies Expense, $4,200; Credit Supplies, $4,200.

d Debit Supplies, $1,800; Credit Supplies Expense, $1,800.

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