A company started the year with S51474 in supplies. During the year, it purchased $141238 in supplies and these were charged to the supplies expense account. At year-end, there was $5636 in supplies remaining. The year-end adjusting entries will include the following entry to the supplies inventory account: Select one: O a. $45838 cr. Ob. No adjusting entry is needed. Oc. $45838 dr. O d. $187076 dr