Your accrual-basis firm begins business this year, buying $15,000 of office supplies and debiting Supplies Expense. If, at year-end, $9,000 of supplies are on hand, what adjusting entry do you record?

A. Office Supplies On Hand 9,000; Office Supplies Expense 9,000B. Office Supplies On Hand 6,000; Office Supplies Expense 6,000C. Office Supplies Expense 6,000; Cash 6,000D. Office Supplies On Hand 15, 000; Office Supplies Expense 15,000