At the beginning of December, Coastal Corporation had $$2,900$ in supplies on hand. During the month, supplies purchased amounted to $$4,000,$ but by the end of the month the supplies balance was only $$1,500.$ What is the appropriate month$-$end adjustment?

Multiple Choice

Increase Supplies Expense $$5,400,$ decrease Supplies $$5,400$

Increase Cash $$1,500,$ decrease Supplies $$1,500$

Increase Supplies $$5,400,$ decrease Supplies Expense $$5,400$

Increase Cash $$5,400,$ decrease Supplies $$5,400$