Knoll company started year 2 with a $500 balance in its cash account, a $500 balance in its supplies account and a $1,000 balance in its common stock account. during year 2, the company experienced the following events. (1) paid $400 cash to purchase supplies (2) physical count revealed $100 of supplies on hand at the end of year 2 based on this information which of the following journal entries would be required to recognize supplies expense at the end of year 2?
a) supplies expense, 900 supplies 900
b) supplies expense 800 supplies 800
c) supplies payable 900 supplies 900
d) supplies 800 supplies expense 800.