Supplies has a $6,000 unadjusted balance on your trial balance. At year-end you count supplies of $2,000. What adjustment will appear on your work sheet?

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a. Supplies. 4,000 Supplies Expense.. 4,000 b. Supplies Expense. 2,000 Supplies............ 2,000 c. Supplies Expense 4,000 Supplies.......... 4,000 d. No adjustment is needed because the Supplies account already has a cor- rect balance.