Hi! Please EXPLAIN by adjusting entry with T-account for this PROBLEM

THANKS!

*105. The Supplies account had a balance at the beginning of year 3 of $8,000 (before the reversing entry). Payments for purchases of supplies during year 3 amounted to $50,000 and were recorded as an expense. A physical count at the end of year 3 revealed supplies costing $11,500 was on hand. Reversing entries are used by this company. The required adjusting entry at the end of year 3 will include a debit to:

a. Supplies Expense for $3,500.

b. Supplies for $3,500. (correct answer: $11,500 + $8,000 $8,000 = $11,500.)

c. Supplies Expense for $46,500.

d. Supplies for $11,500.