On February 1, 2016, ABC Company had $5,000 worth of office supplies on hand. At the end of the month, there was only $3,200 remaining. What is the Adjusting entry required at month-end?

Select one:

a. Debit Accumulated Depreciation $5,000; Credit Depreciation expense $5,000

b. Debit Depreciation expense $5,000; Credit Accumulated Depreciation $5,000

c. Debit Depreciation expense $6,000; Credit Accumulated Depreciation $6,000

d. Debit Depreciation expense $6,000; Credit Factory $6,000