Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is: Select one: O a. Debit Office Supplies Expense $254 and credit Office Supplies $254. O b. Debit Office Supplies $254 and credit Office Supplies Expense $254. O c. Debit Office Supplies $105 and credit Office Supplies Expense $105. O d. Debit Office Supplies Expense $105 and credit Office Supplies $105.