A company purchased office supplies costing $3,000 and increased Supplies for the full amount. At the end of the accounting period, a physical count of office supplies revealed $900 still on hand. Which of the following is the adjustment that should be made by the company?

increase Supplies Expense $3,900; decrease Supplies $3,900

increase Supplies $2,100; decrease Supplies Expense $2,100

increase Supplies Expense $2,100; decrease Supplies $2,100

increase Supplies $900; decrease Supplies Expense, $900