Office supplies on hand at 30 June 2015 totalled $1400. Additional office supplies costing $2400 were purchased during the year. The count of supplies on hand at year-end was $800. Select the adjusting entry that needs to be made on 30 June 2016.

Debit Office Supplies 2400; Credit Supplies Payable 2400Debit Office Supplies 3000; Credit Supplies Payable 3000Debit Office Supplies Expenses 2400; Credit Supplies Payable 2400Debit Office Supplies Expenses 3000; Credit Accrued Supplies 3000None of the above