At the beginning of its first year of operations, Henry Corp. purchased $5,000 of supplies, which were debited to the Supplies account. It did not purchase any other supplies during the year. At the end of the year, it has $1,000 of supplies left. The appropriate adjusting journal entry is:

a. Debit Supplies Expense $4,000 and credit Supplies $4,000

b. Debit Supplies $4,000 and credit Supplies Expense $4,000

c. Debit Supplies $1,000 and credit Supplies Expense $1,000

d. Debit Supplies Expense $1,000 and credit Supplies $1,000