Marigold corp has an opening balance in its supplies

Question

Marigold Corp. has an opening balance in its supplies account of $1870 and purchases $2340 of supplies during the year. A year-end physical count shows $2180 in supplies inventory. Which is the appropriate journal entry at year end?

Dr Supplies Expense $2030
Cr Supplies $2030
Dr Supplies $2340
Cr Cash $2340
Dr Supplies Expense $2180
Cr Supplies $2180
Dr Supplies $2030
Cr Supplies Expense $2030