Content Area The balance in the supplies account before adjustment at the end of the year is $850. The proper adjusting entry if the amount of supplies on hand at the end of the year is $263 would be a. debit Supplies Expense, $263; credit Supplies, $263 b. debit Supplies Expense, $587; credit Supplies, $587 c. debit Supplies, $263; credit Supplies Expense, $263 d. debit Supplies, $587; credit Supplies Expense, $587