3) The unadjusted balance in Smith's Supplies t-account showed a debit balance of $3,100. A year-end physical inventory count showed that $300 actually remained. Smith's adjusting entry on December 31, 2019 should be: A) Dr. Supplies Expense 2,800, Cr. Cash 2,800 B) Dr. Supplies Expense 2,800, Cr. Supplies 2,800 C) Dr. Supplies Expense 300, Cr. Supplies 300 D) Dr. Supplies 2,800, Cr. Supplies Expense 2,800 4) Smith bought a new automobile on January 1, 2019 for $30,000 and it is expected to last for 5 years. Smith calculates the annual wear and tear on his automobile to be $6,000. Therefore his adjusting entry on December 31, 2019 should be: A) Dr. Depreciation Expense-Auto 6,000, Cr. Auto 6,000 B) Dr. Depreciation Expense-Auto 6,000, Cr. Cash 6,000 C) Dr. Depreciation Expense-Auto 6,000, Cr. Accumulated Depreciation-Auto 6,000 D) Dr. Auto Expense 6,000, Cr. Accumulated Depreciation-Auto 6,000 E) Dr. Auto Expense 6,000, Cr. Cash 6,000 5) The unadjusted balance in the Uneared Service Revenue account was $$4,000. An analysis indicated that only 25% actually remained uneared. On December 31, 2019 Smith's