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4. At January 31, 2019, the balance in Aislers Inc.'s supplies account was $300. During February, Aislers purchased supplies of $300 and used supplies of $375. At the end of February, the balance in the supplies account should be A. $325 debit. B. $225 debit. C. $325 credit. D. $225 credit. 5. The income statement for the year 2018 of ABC Co. contains the following information: Revenues Expenses: Salries and Wages Expense Rent Expense Advertising Expense Supplies Expense Insurance Expense Total expenses $7,000 $3,000 1,000 800 300 100 5,200 $1.800 Net income At January 1, 2018, ABC reported retained earnings of $35,000. Dividends for the year totalled $10,000. At December 31, 2018, the company will report retained earning of A. $36,800 B. $35,000 C. $26,800 D. $42,000