On January 1, 2014, the general ledger of Global Corporation included supplies of $1,100. During 2014, supplies purchases amounted to $5,200. A physical count of inventory on hand at December 31, 2014 determined that the amount of supplies on hand was $1,300. How much is the 2014 supplies expense? $5,000. $6,300. $1,100. $5,400.