Listed below are the account titles used by Southside Mattresses, each

of which is identified by a letter. For the following adjustment:
Office supplies consumed during the period amounted to $394.40.
Indicate the account to be credited.
a. Merchandise inventory f. Income Summary
b. Office Supplies g. Purchases
c. Pre-paid Insurance h. Insurance Expense
d. Accounts Payable i. Office supplies Expense
e. Federal Cooperate j. Federal Cooperate Income Tax
Income Tax Payable Expense

The account to be credited for the adjustment of office supplies consumed during the period is i. Office supplies Expense.