At the beginning of December, ABC Company had $1,800 in supplies on hand. During the month, supplies purchased amounted to $3,500, but by the end of the month the supplies balance was only $1,200. What is the appropriate month-end adjusting entry?

Multiple Choice

• Debit cash $4,100, credit supplies $4,100

• Debit supplies $4,100, credit supplies expense $4,100

• Debit cash $1,200, credit supplies $1,200

• Debit supplies expense $4,100, credit supplies $4,100