At the beginning of the year, Kate Company had $200 of office supplies. During the year, the company purchased and paid for $3,000 of office supplies. On December 31, a physical count of office supplies showed $100 of supplies were on hand. Therefore, the appropriate adjusting entry should include a:

a.) Debit to Supplies Expense of $2,500

b.) Credit to Office supplies inventory of $2,500

c.) Debit to Supplies Expense of $2,600

d.) Credit to Office Supplies inventory of $2,400

e.) Debit to Supplies Expense of $3,100