Delta Company started Year 2 with a $2,450 balance in its Cash account, a $850 balance in its Supplies account and a $3,900 balance in its Common Stock account. During Year 2 the company experienced the following events.\ \ (1) Paid $2,350 cash to purchase supplies.\ (2) Physical count revealed $700 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 Deltas account balances?