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【单选题】
A business had $1,000 supplies on 1 July, and during the year purchased $20,000 supplies. On 30 June, supplies on hand was $3,500. What is the adjusting entry to record supplies used during the current period?
A.
Dr    Supplies    $17,500 Cr        Supplies expense    $17,500
B.
Dr    Supplies    $17,500 Cr        Cash at bank    $17,500
C.
Dr    Supplies expense   $17,500 Cr        Supplies    $17,500
D.
Dr    Prepaid supplies     $17,500 Cr        Supplies expense    $17,500
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