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

Solved: $6$

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$