Whispering Winds Corp. purchased office supplies costing $6440 and debited Supplies for the full amount. At the end of the accounting period, a physical count of office supplies revealed $2300 still on hand. The appropriate adjusting journal entry to be made at the end of the period would be: O debit Supplies Expense, $2300; credit Supplies, $2300. O debit Supplies, $4140; credit Supplies Expense, $4140, O debit Supplies Expense, $4140; credit Supplies, $4140. O debit Supplies, $2300; credit Supplies Expense, $2300.