The balance in the supplies account before adjustment at the end of the year is $$803.$ The proper adjusting entry if the amount of supplies on hand at the end of the year is $$257$ would be

a$.$ debit Supplies, $$546$; credit Supplies Expense, $$546$

b$.$ debit Supplies, $$257$; credit Supplies Expense, $$257$

c$.$ debit Supplies Expense, $$257$; credit Supplies, $$257$

d$.$ debit Supplies Expense, $$546$; credit Supplies, $$546$