The asset account, Office Supplies had a beginning balance of $5,100. During the accounting period, office supplies were purchased, on account, for $5,100. A physical count, on the last day of the accounting period, shows $3,000 of office supplies on hand. What is the amount of Supplies Expense for the accounting period? A. $5,100 B. $2,100 C. $3,000 D. $7,200