At the end of the financial year, Sam made the following adjusting entries- recognising $18 000 of supplies had been used, depreciating equipment by $7 000 and recording his cash withdrawal out of the business bank account of $14 000. The result is:

a) decrease in capital by $39,000

b) decrease in capital by $25,000

c) increase in expenses by $18,000

d)increase in expenses by $39,000