5. Each of the following is a major type (or category) of adjusting entries except:

a. prepaid expenses.

b. accrued revenues.

c. accrued expenses.

d. earned revenues.

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 Supplies

d. Supplies Expense Supplies 750 |

I 750 600 600