Ayesha Cosmetics closes the books each quarter. The company's 3rd quarter begins on July 1st and ends on September 30th each year. At the end of the second quarter, the company had $2,000 in the supplies inventory account. On July 28th and August 21st, the company purchased $4,000 and $1,000, respectively in supplies on account. An inventory of supplies at the end of the 3rd quarter revealed that $3,900 of supplies was available. What is the adjusting entry Ayesha Cosmetics would record on September 30th? Select one: a. Dr. Supplies expense $1,100; Cr. Supplies inventory $1,100 O b. Dr. Supplies inventory $3,100; Cr. Supplies expense $3,100 O c. Dr. Supplies expense $3,100; Cr. Supplies inventory $3,100 O d. Dr. Supplies expense $3,900; Cr. Supplies inventory $3,900 O e. Dr. Supplies inventory $1,100; Cr. Supplies expense $1,100