Cara, Inc. purchased supplies costing P2,500 on January 1, 2021 and recorded the transaction by increasing assets. At the end of the year P1,000 of the supplies are still on hand. How will the adjusting entry impact Cara, Inc.’s statement of financial position at December 31, 2021?     a. Decrease Assets P1,000. b. Increase Equity P1,000. c. Increase Liabilities P1,500. d. Decrease Assets P1,500.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Cara, Inc. purchased supplies costing P2,500 on January 1, 2021 and recorded the transaction by increasing assets. At the end of the year P1,000 of the supplies are still on hand. How will the adjusting entry impact Cara, Inc.’s statement of financial position at December 31, 2021?
 
 
a. Decrease Assets P1,000.
b. Increase Equity P1,000.
c. Increase Liabilities P1,500.
d. Decrease Assets P1,500.
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