At the beginning of December, Global Corporation had $1,400 in supplies on hand. During the month, supplies purchased amounted to $3,300, but by the end of the month, the supplies balance was only $2,400. What is the appropriate month-end adjusting entry?

A. Debit cash $2,400, credit supplies $2,400

B. Debit supplies $2,300, credit supplies expense $2,300

C. Debit supplies expense $2,300, credit supplies $2,300

D. Debit cash $2,300, credit supplies $2,300