Hello, I need help with question 7, and can you please explain the way you did it, thank you!

7) Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is: (Hint: the amount that was used is what is expensed.) A) Debit Office Supplies $105 and credit Office Supplies Expense $105. B) Debit Office Supplies Expense $105 and credit Office Supplies $105. C) Debit Office Supplies Expense $254 and credit Office Supplies $254. D) Debit Office Supplies $254 and credit Office Supplies Expense $254. E) Debit Office Supplies $105 and credit Supplies Expense $254