The store supplies account had a 360 debit balance at the end of the accounting period before adjustments for supplies used, and an inventory of $80 worth of unused supplies was on hand. Which of the following is a required adjusting entry

A. debit store supplies expense $80 and credit store supplies $80
B. Debit store supplies expense $280 and credit store supplies $280
C.Debit store supplies $80 and credit store supplies expense $80
D. debit store supplies $280 and credit store supplies expense $280

Closing entries are to reduce revenue, expense, and drawing account. Supplies are an asset so the $80 of unused supplies would stay in the account and you would (B)debit the supplies expense $280 and credit the store supplies $280.