At the beginning of the year, a business had office supplies on hand in the amount of $$35,000.$ During the year, the business acquired additional supplies in the amount of $$27,000.$ At year$-$end, in anticipation of preparing financial statements, the business took an inventory of its office supplies and found that the amount on hand was $$19,000.$

What journal must be made to record the business$$ use of office supplies during the year?

Select one:

a$.$ Debit office supplies expense and credit office supplies for $$43,000.$

b$.$ Debit office supplies expense and credit office supplies for $$8,000.$

c$.$ Debit office supplies and credit office supplies expense for $$43,000.$

d$.$ Debit office supplies and credit office supplies expense for $$19,000.$