28. At year end, a physical count of office supplies reveals that $7,000 of sup- plies were used up but no adjusting entry was made to account for this. If this error is found, it will most likely be because... a. the trial balance would be out of balance by $7,000 b. the trial balance would be out of balance by $14,000 c. the trial balance would be out of balance by $3,500 d. none of the above 29. If the omission in question 28 is found before the books are closed, the ad- justing entry to correct the error will include.. a a debit to Office Supplies Expense b. a credit to Office Supplies Expense c. a debit to Inventory d. none of the above