Devan Co. began the year with $1,200 in office supplies. During the year, Devan purchased $2,800 worth of additional supplies. At the end of the year, Devan only had $500 worth of supplies remaining. What adjusting entry must Devan make at year end?

		Debit: Supplies, $2,100; Credit: Supplies Expense, $2,100
		Debit: Supplies Expense, $3,500; Credit: Supplies, $3,500
		Debit: Supplies, $3,500; Credit: Supplies Expense, $3,500
		Debit: Supplies Expense, $2,100; Credit: Supplies, $2,100