Answer:
Recording the purchase of office supplies.
Explanation:
The adjusting entries are those entries which are required to record at the closing of the accounting period so that the balances of all the temporary accounts would be altered to match the accrual basis of accounting
In the given option, the third option is not covered as it is a simple business transaction that does not required any kind of adjustment
But all others required adjusting entries
Therefore the same is to be considered