Please help me with the solutions for questions 15 and 16 do not understand how to get there?

15. The purpose of adjusting entries is to: Record certain revenue and expenses that are not properly measured in the course of recording daily routine transactions. B. Update the balance in the Cash account. Close all temporary accounts. Update the balance in Common Stock. E. None of the above. Max Company made several purchases of office supplies totaling $3,310 during its first year of operations and recorded all purchases by debiting the asset 16. account Office Supplies. At December 31, the amount of unused supplies on hand was determined by count to amount to $1,460. The proper adjusting entry would be: Debit Accounts Payable $3,310 and credit Office Supplies $3,310. ? B Debit Office Supplies $1,460 and credit Office Supplies Expense $1,460. Debit Office Supplies Expense $1,850, and credit Office Supplies $1,850. D. Debit Office Supplies Expense $1,460 and credit Office Supplies $1, 460. E. None of the above. calls for an adjusting entry consisting of