The balance in the supplies account before adjustment at the end of the year is $$661.$ The proper adjusting entry if the amount of supplies on hand at the end of the year is $$317$ would be

a$.$ debit Supplies Expense, $$344$; credit Supplies, $$344$

$q,$ b$.$ debit Supplies Expense, $$317$; credit Supplies, $$317$

debit Supplies, $$317$; credit Supplies Expense, $$317$

debit Supplies, $$344$; credit Supplies Expense, $$344$