Chester Company started Year 2 with a $2,000 balance in its Cash account, a $500 balance in its Supplies account, and a $2,500 balance in its Common Stock account. During Year 2, the company experienced the following events: (1) Paid $1,400 cash to purchase supplies. (2) Physical count revealed $300 of supplies on hand at the end of Year 2 Based on this information, which of the following shows how the year-end adjusting entry required to recognize supplies expense would affect Chester's account balances