The trial balance of Sports Ltd. at the June 30, 2020 (end of the current fiscal year) shows Supplies $22,000, however, at the end of fiscal year, it has been discovered that supplies on hand during the year end 5,200. In this case, which statement is correct for adjusting the entry?

a. Supplies expense $16,800 DR, Supplies $16,800 CR and balance in adjusted trial for supplies $5,200 Dr.

b. Supplies expense $5,200 CR, Supplies $5,200 CR and balance in adjusted trial for supplies $5,200 Dr.

c. Supplies expense $22,000 DR, Supplies $22,000 CR and balance in adjusted trial for supplies $5,200 CR.

d. Supplies expense $16,800 CR, Supplies $16,800 DR and balance in adjusted trial for supplies $5,200 Dr.