Jackson Discount Service Company had a balance of $7.000 in its Supplies account and a zero balance in Supplies Expense at December 31 (prior to adjustment). A physical count of the supplies at that date determined that supplies with a cost of $1,300 were on hand. If the following tabular analysis is used, Jackson Company will: Liabilities Stockholders' Equity Common Supplies Stock - Div. Assets Resende Espense Increase the Supplies account balance by $1,300 Increase the Supplies Expense account balance by $1,300 Decrease the Supplies account balance by $5,700 Decrease the Supplies Expense account balance by $5,700 If Supplies has a $180 unadjusted balance at December 31, 2022 and supplies on hand are $40, the year-end adjustment would contain aln): increase to Supplies for $40. decrease to Supplies for $40. increase to Supplies Expense for $140. decrease to Supplies Expense for $140. At December 31, 2022, before any year-end adjustments, Dallis Company's Prepaid Insur-ance account had a balance of $5,800. It was determined that $2,600 of the Prepaid Insurance had expired. The adjusted balance for Insurance Expense for the year would be: $2,600. $3,200. $5.800. $2,800