UVZUZU 400 pm Prior to recording adjusting entries, the Office Supplies account had a $400 debit balance. A physical count of the supplies showed $200 of unused supplies available. The required adjusting entry is: Select one: a. Debit Office Supplies $400 and credit Office Supplies Expense $400, b. Debit Office Supplies Expense $200 and credit Office Supplies $200.. O c. Debit Office Supplies Expense $100 and credit Office Supplies $100. d. Debit Office Supplies Expense $300 and credit Office Supplies $300