1.The unadjusted trial balance shows a $2,200 balance for the Supplies account. At the end of the period, the office manager determines that the value of supplies on hand is $800. What adjusting entry will be made?

Date	Accounts and Explanations	Debit	Credit
A.	Supplies Expense	800
	Supplies Payable		800
B.	Supplies Expense	1,400
	Supplies		1,400
C.	Supplies Expense	800
	Supplies		800
D.	Supplies Expense	1,400
	Supplies Payable		1,400