As per the unadjusted trial balance, the value of Supplies of a business is OMR5,000. It was found that the supplies used by the end of the year are OMR 2,000. What is adjusting entry to record the supplies used?

a.

Debit supplies OMR 2,000 and credit supplies expenses OMR 2,000

b.

Debit supplies OMR 5,000 and credit supplies expenses OMR 5,000

c.

Debit supplies expenses OMR 5,000 and credit supplies OMR 5,000

d.

Debit supplies expenses OMR 2,000 and credit supplies OMR 2,000