Beta Company is another mail order retailing company, but whose accounting policies/procedures differ somewhat from Allied Company. The following existed at December 31 [year-end] prior to any adjusting entries being made. Balance in the "Shipping Supplies" account = $0 Balance in the "Shipping Supplies Expense" account = $83,000 Shipping supplies on hand, counted on Dec. 31 = $9,000. Which one of the following is the AJE [adjusting journal entry] the accountant for Beta Company should be made at December 31 related to "supplies"? [hint: you might want to make t-accounts] A) dr. Shipping Supplies 9,000 cr. Shipping Supplies Expense 9,000 B) dr. Shipping Supplies Expense 9,000 cr. Shipping Supplies 9,000 C) dr. Shipping Supplies Expense 74,000 cr. Shipping Supplies 74,000 D) no entry is needed