What is the proper adjusting entry at June 30, the end of the fiscal year, based on supplies account balance before adjustment of $5,200, and supplies inventory on June 30 of $1,200? a.debit Supplies, $1,200; credit Supplies Expense, $1,200 b.debit Supplies Expense, $1,200; credit Supplies, $1,200 c. debit Supplies, $4,000; credit Supplies Expense, $4,000 d. debit Supplies Expense, $4,000, credit Supplies $4,000