Prior to recording adjusting entries, the Office Supplies account had a $390 debit balance. A physical count of the supplies showed $140 of unused supplies available. The required adjusting entry is:
rev: 10_04_2012
| Debit Office Supplies Expense $250 and credit Office Supplies $250. | |
| Debit Office Supplies Expense $140 and credit Office Supplies $140. | |
| Debit Office Supplies $140 and credit Office Supplies Expense $250. | |
| Debit Office Supplies $140 and credit Office Supplies Expense $140. | |
| Debit Office Supplies $250 and credit Supplies Expense $250. |