Determine the adjusting journal entry

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Samantha's Design Studio showed office supplies available of $700. A count of the supplies left on hand as of June 30 was $400. The adjusting journal entry is:

A) Office Supplies 300
Office Supplies Expense 300

B) Office Supplies 400
Office Supplies Expense 400

C) Office Supplies Expense 400
Office Supplies 400

D) Office Supplies Expense 300
Office Supplies 300

Reference no: EM13153203

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