LMN$,$ IncTrial Balance before AdjustmentsDecember $31,2022$DebitsCreditsCash$$20,200$Accounts Receivable$21,400$Supplies$3,800$Prepaid Rent$2,500$Equipment$61,500$Accumulated Depreciation $-$ Equipment$$12,300$Accounts Payable$13,600$Unearned Service Revenue$15,800$Common Stock$28,800$Retained Earnings$18,400$Dividends$1,000$Service Revenue$56,000$Salaries Expense$30,700$Utilities Expense$3,800-$$$144,900$$$144,900$

Additional Information:

a$.$ The equipment was purchased on January $1,2021.$ The useful life is estimated to be $5$ years, with no salvage value

b$.$ A count of supplies on December $31,2022$ showed $$1,000$ of supplies still on hand

c$.$ On December $31,2022,$ wages that had been earned by employees, but not yet paid amounted to $$1,300.$ The next scheduled pay date is January $4,2023$

d$.$ During December, SEC performed $$5,300$ worth of services, for which it been paid in September

e$.$ On November $1,2022,$ SEC paid for $5$ months of rent with cash

The correct adjusting entry for $($b$)$ above includes a credit to what account and for what amount?

Select one:

a$.$

Cash $-$ $$1,000$

b$.$

Supplies Expense $-$ $$1,000$

c$.$

Supplies $-$ $$1,000$

d$.$

Supplies $-$ $$2,800$

e$.$

Supplies Expense $-$ $$2,800$