Lean Ltd. had a balance of

$52,300

in the office supplies account at the start of the year. During the year, purchases of

$141,700

were made and debited to the office supplies account. At the end of the year, a physical count of the office supplies indicated

$41,800

on hand. What was the office supplies expense for the year?

A.

$141,700

B.

$152,200

C.

$194,000

D.

$183,500