=+4. Ifthe supplies account indicated a balance of $2,250 before adjustment on May 31 and supplies on hand at May 31 totaled $950, the adjustment would be:

A. increase Supplies, $950; decrease Supplies Expense,

$950.

B. increase Supplies, $1,300; decrease Supplies Ex¬

pense, $1,300.

C. increase Supplies Expense, $950; decrease Supplies,

$950.

D. increase Supplies Expense, $1,300; decrease Sup¬

plies, $1,300.