Prior to recording adjusting entries, the 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 Supplies $125; credit Supplies Expense $125.

b. Debit Supplies $325; credit Supplies Expense $325.

c. Debit Supplies Expense $325; credit Supplies $325.

d. Debit Supplies Expense $325; credit Supplies $125.

e. Debit Supplies Expense $125; credit Supplies $125.