Zia Company purchased office supplies costing 4,000 and debited the Office Supplies asset account for the full amount. At the end of the accounting period a physical count of office supplies revealed 1,600 are still on hand. The appropriate adjusting journal entry to be made at the end of the period is *

A. Debit Office Supplies Expense, 2,400; Credit Office Supplies, 2,400

B. Debit Office Supplies Expense, 1,600; Credit Office Supplies, 1,600

C. Debit Office Supplies asset, 1,600; Credit Office Supplies Expense, 1,600

D. Debit Office Supplies, 2,400; Credit Office Supplies Expense, 2,400