Prior to recording adjusting journal entries, the Supplies account has a $ 450 debit balance. A physical count of supplies shows $125 of unused supplies still available. The required adjusting entry is A. Debit Supplies Expense $ 325; credit Supplies $125 B. Debit Supplies $ 125; credit Supplies Expense $ 125 C. Debit Supplies Expense $125; credit Supplies $ 125. D. Debit Supplies $ 325; credit Supplies Expense $ 325