95. Before recording adjusting entries, the Ofce 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. E. Some other entry