Swifty Corporation has an opening balance in its supplies account of $1820 and purchases $2280 of supplies during the year. A year-end physical count shows $2130 in supplies inventory. Which is the appropriate adjustment at year end?

A) Increase Supplies Expense $2130

Decrease Supplies $2130

B) Increase Supplies $1970

Decrease Supplies Expense $1970

C) Increase Supplies Expense $1970

Decrease Supplies $1970

D) Increase Supplies $2280

Decrease Cash $2280