A company started the year with $54348 in supplies. During the year, it purchased $135490 in supplies and these were charged to the supplies expense account. At year-end, there was $18169 in supplies remaining. The year-end adjusting entries will include the following entry to the supplies inventory account: Select one: a. $171669 dr. b. No adjusting entry is needed. c. $36179 dr. d. $36179 cr.