On January 1, the Office Supplies account had a $600 balance. On December 31 (end of year), a count revealed that $400 of supplies were still unused. During the year, $800 of supplies were purchased and recorded as an expense. The required adjusting journal entry to be recorded on December 31 is

Group of answer choices

Debit Supplies Expense 1,000, credit Supplies 1,000

The correct answer is not listed.

Debit Supplies Expense 200, credit Supplies 200

Debit Supplies Expense 800, credit Supplies 800

Debit Supplies 200, credit Supplies Expense 200