Prior to recording adjusting entries, the office supplies account had a $360 debit balance. A count of the supplies showed $105 of unused supplies remaining. The required adjusting entry is

a. debit office supplies $105; credit office supplies expense $105

b. debit office supplies Expense $105; credit office supplies $105

c. debit office supplies expense $255;credit office supplies $255

d. debit office supplies $225;credit office supplies expense $225