Prior to recording adjusting entries, the Office Supplies account has a $450 debit balance. A physical count of supplies shows $125 of unused supplies still available. The required adjusting entry is:

A、DebitOfficeSupplies$125;CreditOfficeSuppliesExpense$125.;
B、DebitOfficeSupplies$325;CreditOfficeSuppliesExpense$325.;
C、DebitOfficeSuppliesExpense$325;CreditOfficeSupplies$325.;
D、DebitOfficeSuppliesExpense$325;CreditOfficeSupplies$125.;
E、DebitOfficeSuppliesExpense$125;CreditOfficeSupplies$125.