The Supplies Account Had a $720 Debit Balance at the End

Multiple Choice

The Supplies account had a $720 debit balance at the end of the accounting period before adjustment for supplies used,and an inventory of $160 of unused supplies was on hand.Which of the following is the required adjusting entry?

A) Debit Supplies Expense $160 and credit Supplies $160.
B) Debit Supplies Expense $560 and credit Supplies $560.
C) Debit Supplies $160 and credit Supplies Expense $160.
D) Debit Supplies $560 and credit Supplies Expense $560.