The December 31,2014 Worksheet for Fran's Fine Dining Showed the Following

Multiple Choice

The December 31,2014 worksheet for Fran's Fine Dining showed the following amounts related to the Supplies Expense account: (a) .In the Trial Balance debit column: $745
(b) ) In the Adjustments debit column: $125
(c) ) In the Adjusted Trial Balance debit column: $870
What is the proper balance in the Supplies Expense account on January 1,2015,after all closing entries for 2014 have been posted,but before any 2015 transactions are recorded?

A) $870.
B) $745.
C) $0.
D) $125.