33. C4.Prior to recording adjusting entries, the Office Supplies account had a RM359 debit balance. A physical count of the supplies showed RM105 of unused supplies available. The required adjusting entry is:

Select one:

a. Debit Office Supplies RM105 and credit Office Supplies Expense RM105.

b. Debit Office Supplies Expense RM105 and credit Office Supplies RM105.

c. Debit Office Supplies RM254 and credit Office Supplies Expense RM254.

d. Debit Office Supplies RM105 and credit Supplies Expense RM254.

e. Debit Office Supplies Expense RM254 and credit Office Supplies RM254.