At the beginning of the current year, Donna Company had $1,000 of supplies on hand. During the current year, the company purchased supplies amounting to $6,400 (paid for in cash and debited to Supplies). At the end of the current year, a count of supplies reflected $2,000. The adjusting entry Donna Company would record at the end of the current year to adjust the Supplies account would include a
a. Debit to Supplies for $2,000.
b. Credit to Supplies Expense for $5,400.
c. Credit to Supplies for $5,400.
d. Debit to Supplies Expense for $4,400.