At the beginning of year 20x1, XYZ company had $3,000 of supplies. During the year, it purchased supplies costing $6,000, and at December 31 supplies on hand totaled $2,000. What journal entry must be made at December 31, 20x1?

A. Dr. Supplies 2,000 / Cash 2,000

B. Dr. Supplies 6,000 / Cash 6,000

C. Dr. Supplies expense 6,000 / Supplies 6,000

D. None of the above

Your answer (A, B, C, or D)

Explain the reason(s) for your choice in detail.

Please Explain why all the other answers are wrong.