1.Before recording adjusting entries, the Office Supplies account had a $359 debit balance while a physical count of the supplies showed $105 of unused supplies on hand. Thus, the required adjusting entry is:

A.Debit Office Supplies $105 and credit Office Supplies Expense $105.

B.Debit Office Supplies Expense $254 and credit Office Supplies $254.

C.Debit Office Supplies Expense $105 and credit Office Supplies $105.

D.Debit Office Supplies $254 and credit Office Supplies Expense $254.