he balance in the supplies account before adjustment at the end of the year is $731. The proper adjusting entry if the amount of supplies on hand at the end of the year is $238 would be

a. debit Supplies, $493; credit Supplies Expense, $493
b. debit Supplies Expense, $493; credit Supplies, $493
c. debit Supplies, $238; credit Supplies Expense, $238
d. debit Supplies Expense, $238; credit Supplies, $238