At the beginning of 2020, Joseph Smith had $2.400 in Supplies. At the end of the year, Smith had $1,300 remaining in Supplies. What is the proper journal entry to record this adjustment? Date 31-Dec Account Supplies Expense Cash Debit Credit $1,100 $1,100 Date 31-Dec Account Supplies Expense Supplies Debit Credit $1,100 $1,100 Date 31-Dec Account Supplies Expense Supplies Debit Credit $1,300 $1,300 Date 31-Dec Account Supplies Expense Cash Debit Credit $1,300 $1,300 Debit Credit Date 31-Dec Account Supplies Expense Cash 12,400 $2,400