• On March $1,2013$ Simple Inc. had $$125$ of supplies. Throughout the month of March $2013$ Simple Inc. purchased $ $373$ of additional supplies. On March $31,2013,$ Simple determined that $$283$ of supplies were still on hand. What is the appropriate adjusting journal entry to be made on March $31,2013?$ 
• a$.$ debit Supplies Expense and credit Supplies for $$531$ 
• b$.$ debit Supplies and credit Supplies Expense for $ $531$ 
• c$.$ debit Supplies and credit Supplies Expense for $$158$ 
• d $.$ debit Supplies Expense and credit Supplies for $ $215$ 
• e $.$ debit Supplies and credit Supplies Expense for $ $215$ 
• $f.$ debit Supplies Expense and credit Supplies for $ $158$