Presented below is the trial balance for ABC, Inc. as of December 31, 2008, before adjusting entries:

ABC , INC.

Trial Balance

December 31, 2008

	DR		CR
Cash	$28,400
Accounts Receivable	12,500
Prepaid Insurance	7,200
Equipment	25,000
Accumulated Depreciation Equipment			$ 800
Unearned Revenue			6,000
Notes Payable			7,950
Retained Earnings			5,000
Common Stock			29,000
Fee Revenue			39,000
Salaries Expense	13,200
Supplies Expense	950
Interest Expense	500
	$ 87,750		$ 87,750

29. At December 31, there were $400 of supplies on hand. The adjusting entry on December 31, 2008 is a:

a. debit to Supplies and a credit to Cash

b. debit to Supplies and a credit to Supplies Expense

c. debit to Supplies Expense and a credit to Cash

d. debit to Supplies Expense and a credit to Supplies

e. None of the above

30. Refer to the previous question. The amount of the entry is: