The balance in the supplies account before adjustment at the end of the year is $$695.$ The proper adjusting entry if the amount of supplies on hand at the end of the year is $$303$ would be

a$.$ debit Supplies, $$303$; credit Supplies Expense, $$303$

b$.$ debit Supplies Expense, $$303$; credit Supplies, $$303$

c$.$ debit Supplies, $$392$; credit Supplies Expense, $$392$

d$.$ debit Supplies Expense, $$392$; credit Supplies, $$392$