Prior to recording adjusting entries, the Office Supplies account had a $$380$ debit balance. A physical count of the supplies showed $$103$ of unused supplies available. The required adjusting entry is:

Multiple Choice

Debit Office Supplies $$103$ and credit Cash $$277.$

Debit Office Supplies $$103$ and credit Office Supplies Expense $$103$

Debit Office Supplies Expense $$103$ and credit Office Supplies $$103.$

Debit Office Supplies $$277$ and credit Office Supplies Expense $$277.$

Debit Office Supplies Expense $$277$ and credit Office Supplies $$277.$