The trial balance shows Supplies $1,350 and Supplies Expense $0. If $600 of supplies are on hand at the end of the period, the adjusting entry is:

(a) Supplies 600 Supplies Expense 600

(b) Supplies 750 Supplies Expense 750

(c) Supplies Expense 750 Supplies 750

(d) Supplies Expense 600 Supplies 600