A company purchased $12,000 of Supplies during the year and paid in cash. A count of Supplies on December 31 showed $3,000 of Supplies on hand. Which of the following should the company record in an adjusting journal entry at December 31 assuming no other journal entries have been recorded since the Supplies were purchased? A. A Debit to Supplies for $9,000 B. A Debit to Supplies Expense for $3,000 C. A Debit to Supplies Expense for $12,000 D. A Debit to Supplies Expense for $9,000