A company has supplies inventory listed on the balance sheet on January 1 amounting to $1,000. On April 1, supplies costing $1,200 are purchased and paid for. When the supplies were bought the journal entry recorded at that time debited supplies expense. On September 1, additional supplies were purchased for $800 and debited to supplies inventory. At the end of the year, it was determined that supplies on hand amounted to $700. As a result of this information, which adjusting entry below should be recorded at the end of the year?