The trial balance s hows Supplies $0 and Supplies Expense $1,500. If $800 of supplies are on hand at the end of the period, the adjusting entry is:

(a) debit Supplies $800 and credit Supplies Expense $800.

(b) debit Supplies Expense $800 and credit Supplies $800.

(c) debit Supplies $700 and credit Supplies Expense $700.

(d) debit Supplies Expense $700 and credit Supplies $700.