Prior to recording adjusting entries, the Office Supplies account had a $361 debit balance. A physical count of the supplies showed $106 of unused supplies available. The required adjusting entry is: Multiple Choice Debit Office Supplies Expense $106 and credit Office Supplies $106. Debit Office Supplies Expense $255 and credit Office Supplies $255. Debit Office Supplies $106 and credit Office Supplies Expense $106 Debit Office Supplies $106 and credit Supplies Expense $255. Debit Office Supplies $255 and credit Office Supplies Expense $255.