Swifty Inc. began the year with $820 of supplies on hand. During the year the company purchased $3550 worth of supplies, debited to the Supplies account. At the end of the year, there was $620 worth of supplies left on hand. The adjusting entry for Supplies at the end of the year would be:

Supplies Expense	3750
Supplies		3750

Supplies Expense	3550
Supplies		3550

Supplies	3750
Supplies Expense		3750

Supplies Expense	3750
Cash		3750