Doa Inc. is a Japanese firm located in Fukuoka. The balance in the supplies account on June 1 was JPY 5,200,000, supplies purchased during June were JPY 3,500,000, and the supplies on hand at June 30 were JPY 3,000,000. The amount to be used for the appropriate adjusting entry is Select one: a. JPY 3,500,000. b. JPY 6,500,000. C. JPY 11,700,000. d. JPY 5,700,000