an account in subtracted from sunt linked with another account that has the opposite normal balance and that is cted from the balance of the related account is an): (A) Accrued expense (B) Contra account (C) Accrued revenue (D) Intangible asset (E) Adjunct account Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is: (A) Office Supplies 105 105 Office Supplies Expense (B) Office Supplies Expense Office Supplies 254 254 (C) Office Supplies Expense Office Supplies 254 on the 254 (D) Office Supplies Office Supplies Expense 105 (E) Office Supplies Office Supplies Expense