Kingbird, Inc. Iras an opening balance in its supplies account of $2740 and purchases $3420 of supplies during the year. A year-end physical count'shows $3190 in supplies inventory. Which is the appropriate journal entry at year end? O Dr Supplies $3420 Cr Cash $3420 O Dr Supplies $2970 Cr Supplies Expense $2970 O Dr Supplies Expense $3190 Cr Supplies $3190 O Dr Supplies Expense $2970 Cr Supplies $2970