A total of $4,200 in supplies was purchased during the year. At the end of the year $1,100 of the supplies were left. The adjusting entry needed at the end of the year is:

Multiple Choice

• debit Supplies Expense $4,200; credit Supplies $4,200

• debit Supplies Expense $3,100; credit Supplies $3,100

• debit Supplies Expense $1,100; credit Supplies $1,100

• debit Supplies $3,100; credit Supplies Expense $3,100