Prior to recording adjusting entries, the Office Supplies account had a $367 debit balance. A physical count of the supplies showed $109 of unused supplies available. The required adjusting entry is:

a. Debit Office Supplies $105 and credit Supplies Expense $254.
b. Debit Office Supplies Expense $105 and credit Office Supplies $105.
c. Debit Office Supplies $254 and credit Office Supplies Expense $254.
d. Debit Office Supplies Expense $254 and credit Office Supplies $254.
e. Debit Office Supplies $105 and credit Office Supplies Expense $105.

The correct answer is "Debit Office Supplies Expense $258 and credit Office Supplies $258.

Explanation: Initially we see that the office supply account has a debit balance of $ 367 and given the physical count we notice that in reality the actual unused office supplies are $ 109. Therefore we must adjust the difference between $ 367 and $ 109 (367 - 109 = 258) which is $ 258.

To record the expense for the use of office supplies we must debit the "Office supplies expenses" account by 258 and to decrease the balance of the office supplies account, to the amount of the actual balance we credit the "office supplies" account by 258

the page presents four different kinds of threats that volcanoes pose and what to do before, during, and after an eruption.

all of them make sense but, i would have to say ask someone who has been there/or lives there, and/or read recent newspapers from that city.

hope this !