The trial balance shows Supplies $0 and Supplies Expense $1,500. If $800 of supplies are on hand at the end of the period, the adjusting entry is

		a. Debit Supplies Expense $800 and credit Supplies $800
		b. Debit Supplies $700 and credit Supplies Expense $700
		c. Debit Supplies Expense $700 and credit Supplies $700
		d. Debit Supplies $800 and credit Supplies Expense $800