A company purchased office supplies costing $4600 and debited Supplies for the full amount. At the end of the accounting period, a physical count of office supplies revealed $830 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be

Select answer from the options below

debit Supplies, $830; credit Supplies Expense, $830.

debit Supplies Expense, $5430; credit Supplies, $5430.

debit Supplies, $3770; credit Supplies Expense, $3770.

debit Supplies Expense, $3770; credit Supplies, $3770.