11. The trial balance shows Supplies $0 and Supplies Expense (SO

$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