If a count of office supplies on hand reveal $100 of supplies unused at year-end and the Office Supplies on Hand account has a balance of $350, the adjusting entry to bring the Office Supplies on Hand up to date at year-end should include: Multiple Choice Debit Office Supplies on Hand $100, Credit Office Supplies Expense $100 Debit Office Supplies on Hand $150, Credit Office Supplies Expense $150 Debit Office Supplies Expense $100, Credit Office Supplies on Hand $100 Debit Office Supplies Expense $250, Credit Office Supplies on Hand $250