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: Answer 1. debit Office Supplies $105 and credit Office Supplies Expense $105. 2. debit Office Supplies Expense $105 and credit Office Supplies $105. 3. debit Office Supplies Expense $254 and credit Office Supplies $254. 4. debit Office Supplies $254 and credit Office Supplies Expense $254. Explain in steps please