If the omission of office supplies usage is corrected before closing the books, what will the adjusting entry include?

When correcting the omission of office supplies usage before closing the books, the adjusting entry will involve recognizing the expense that was not recorded initially. This means acknowledging the expense incurred from the usage of office supplies throughout the accounting period.

The correct action is to debit Office Supplies Expense because this transaction reflects an expense in the financial statements. Debiting Office Supplies Expense increases the total expenses for the period, which ultimately leads to a reduction in net income. Simultaneously, since these supplies have been used, it decreases the asset value of Inventory accounts specifically related to office supplies if those were included in inventory.

In contrast, crediting Office Supplies Expense would mistakenly reduce the expense recorded, which is not the intention when correcting an omission. Debiting Inventory would be incorrect as it would imply an increase to a current asset instead of recognizing the spend from that asset. The other options do not correctly reflect the necessary adjustment for the use of supplies that were omitted in prior records.