can someone explain me the abswer. please to not just state the answer. Explain it. Thank you.

10. Xu Company prepares monthly Financial Statements. On August 31, the balance in the Office Supplies account was $300. During September, $500 of supplies were purchased and debited to Office Supplies Account. What is the adjusting journal entry on September 30 to adjust for the supplies assuming a September inventory count of supplies showed that $250 were on hand? a. Office Supplies 350 Office Supplies Expense b. Office Supplies Expense Office Supplies c. Office Supplies Expense Office Supplies d. Office Supplies Expense Office Supplies e. Some other entry Offic