The policy at Tamarisk, Inc. is to expense all office supplies at the time of purchase. On the last day of the accounting period, there are $ 1140 of unused office supplies on hand and the balance of supplies expense is $ 3640. What should the accountant do?

A. Debit Supplies Expense for $ 2500 and credit Supplies for $ 2500.

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

C. Debit Supplies and credit Supplies Expense for $ 1140.