The unadjusted trial balance for the XYZ Company, a magazine publisher, includes the following selected accounts at December 31, 2019. UNADJUSTED BALANCES AT 12/31/19 BEFORE ADJUSTMENTS (note - these accounts have their normal balances): Prepaid Insurance Supplies Unearned Subscription Revenue $ 6,000 2,000 12,000 A physical count of Supplies at December 31, 2019. indictated supplies on hand of $300. The adjusting entry required at December 31, 2019 would be: O A Debit Supplies Expense $1,700 Credit Supplies $1,700 B. Debit Supplies $1,700 Credit Supplies Expense 51,700 OC. Debit Supplies Expense $300 Credit Supplies $300 D. Debit Supplies $300 Credit Supplies Expense $300