The Supplies Account Balance at the End of the Period

Multiple Choice

The Supplies account balance at the end of the period is $22,000. Supplies totaling $18,800 have been purchased during the period and debited to Supplies. A physical count shows $5,000 worth of supplies on hand at the end of the period.
The proper adjusting entry is:

A) Supplies 5,000
Supplies Expense 5,000
B) Supplies Expense 4,700
Supplies 4,700
C) Supplies Expense 17,000
Supplies 17,000
D) Supplies Expense 18,800
Supplies 18,800
E) None of the above