Thomas Dentists purchased dental supplies costing $12,000 and debited dental supplies for the full amount. At the end of the accounting period, a physical count of dental supplies revealed $7,200 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be:

Select one:

a. Debit dental supplies expense, $4,800; Credit dental supplies, $4,800.

b. Debit dental supplies, $7,200; Credit dental supplies expense, $7,200.

c. Debit dental supplies expense, $7,200; Credit dental supplies, $7,200.

d. Debit dental supplies, $12,000; Credit dental supplies expense, $12,000.