Prior to recording adjusting entries, the Office 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 Office Supplies $125; Credit Office Supplies Expense

$125.

b. Debit Office Supplies $325; Credit Office Supplies Expense

$325.

c. Debit Office Supplies Expense $325; Credit Office Supplies

$325.

d. Debit Office Supplies Expense $325; Credit Office Supplies

$125.

e. Debit Office Supplies Expense $125; Credit Office Supplies

$125.