Vaughn Company purchased supplies costing $3900 and debited Supplies for the full amount. At the end of the accounting period, a physical count of supplies revealed $1300 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be

debit Supplies, $1300; credit Supplies Expense, $1300.

debit Supplies Expense, $1300; credit Supplies, $1300.

debit Supplies Expense, $2600; credit Supplies, $2600.

debit Supplies, $2600; credit Supplies Expense, $2600.