The policy at Oriole Company is to expense all office supplies at the time of purchase. On the last day of the accounting period, there are $1230 of unused office supplies on hand and the balance of supplies expense is $3920. What should the accountant do?

A. Nothing, company policy says to expense supplies when purchased.

B. Convince management to change its policy to avoid problems in the future.

C. Debit Supplies and credit Supplies Expense for $1230.

D. Debit Supplies Expense for $2690 and credit Supplies for $2690.