Doa Inc. is a Japanese firm located in Fukuoka. The firm purchased supplies costing JPY 7,000,000 and debited Supplies for the full amount. At the end of the accounting period, a physical count of supplies revealed JPY 1,900,000 still on hand. We shall conclude that the appropriate adjusting journal entry to be made at the end of the period would be

a. Debit Supplies, JPY 5,100,000; Credit Supplies Expense, JPY 5,100,000.

b. Debit Supplies, JPY 1,900,000; Credit Supplies Expense, JPY 1,900,000.

c. Debit Supplies Expense, JPY 1,900,000; Credit Supplies, JPY 1,900,000.

d. Debit Supplies Expense, JPY 5,100,000; Credit Supplies, JPY 5,100,000.