Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is:
选项：

A: Debit Office Supplies $105 and credit Office Supplies Expense $105.
B: Debit Office Supplies Expense $105 and credit Office Supplies $105.
C: Debit Office Supplies Expense $254 and credit Office Supplies $254.
D: Debit Office Supplies $254 and credit Office Supplies Expense $254.
E: Debit Office Supplies $105 and credit Supplies Expense $254.