Prior to recording adjusting entries, the Office Supplies account had a $374 debit balance. A physical count of the supplies showed $113 of unused supplies available. The required adjusting entry is: Debit Office Supplies $113 and credit Office Supplies Expense $113 Debit Office Supplies $261 and credit Office Supplies Expense $261. Debit Office Supplies Expense $113 and credit Office Supplies $113. Debit Office Supplies Expense $261 and credit Office Supplies $261. Debit Office Supplies $113 and credit Supplies Expense $261