Beck Company had $600 of supplies on hand at January 1, 2006. During 2006, supplies costing $6,000 were purchased. At December 31, 2006 a physical count revealed that Beck Company had $400 of supplies on hand. After the adjusting entries for 2006 are recorded and posted, the balances in the supplies account and the supplies expense account would be:

Question 3 options:

A)	supplies $6,000 and supplies expense $400

B)	supplies $400 and supplies expense $6,400

C)	supplies $400 and supplies expense $6,200

D)	supplies $400 and supplies expense $6,600

E)	supplies $6,200 and supplies expense $6,200