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

A: Debit Supplies $125;Credit Supplies Expense $125.
B: Debit Supplies $325;Credit Supplies Expense $325.
C: Debit Supplies Expense $325;Credit Supplies $325.
D: Debit Supplies Expense $325;Credit Supplies $125.