The Supplies account balance on an unadjusted trial balance is 4,000 as of June 30. The supplies on hand at June 30 amount to $800. The adjusting entry required is

debit Supplies Expense, $3,200; credit Supplies, $3,200

debit Supplies, $3,200; credit Supplies Expense, $3,200

debit Supplies Expense, $800; credit Supplies, $800

debit Supplies Expense, $4,800; credit Supplies, $4,800