The Supplies account of Huron Road Tours has a debit balance of $450. However, month-end inventory shows that actual supplies on hand are $350. To bring the supplies account up to date with what we really have on hand, the adjusting entries would be

A) a debit to Supplies Expense for $100; and a credit to Store Supplies for $100.

B) a debit to Supplies Expense for $350; and a credit to Store Supplies for $350.

C) a credit to Supplies Expense for $100; and a debit to Store Supplies for $100.

D) a credit to Supplies Expense for $350; and a debit to Store Supplies for $350.