At the beginning of its first year of operations, Bumper Corporation purchased $$4,000$ of supplies, which were debited to the Supplies account. They did not purchase any other supplies during the year. At the end of the year, it has $$800$ of supplies left. The appropriate adjusting journal entry is:

Multiple Choice

Debit Supplies Expense $$3,200$ and credit Supplies $$3,200.$

Debit Supplies Expense $$800$ and credit Supplies $$800.$

Debit Supplies $$3,200$ and credit Supplies Expense $$3,200.$

Debit Supplies $$800$ and credit Supplies Expense $$800.$