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Myron is a barber who does his own accounting for his shop. When he buys supplies he routinely debits Supplies Expense. Myron purchased $1,500 of supplies in January and his inventory at the end of January shows $400 of supplies remaining. What adjusting entry should Myron make on January 31?
a) Supplies Expense 1,100
Supplies 1,100
b) Supplies 400
Supplies Expense 400
c) Supplies Expense 400
Supplies 400
d) Supplies Expense 1,500
Cash 1,500
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