The trial balance shows Supplies $1,350 and Supplies Expense $0. If $600 of supplies are on hand at the end of the period, the adjusting entry is:

(a)

Supplies

600

Supplies Expense

600

(b)

Supplies

750

Supplies Expense

750

(c )

Supplies Expense

750

Supplies

750

(d)

Supplies Expense

600

Supplies

600