Knoll Company started Year $2$ with a $$540$ balance in its cash account, a $$550$ balance in its supplies account and a $$1,090$ balance in its common stock account. During Year $2,$ the company experienced the following events.

$(1)$ Paid $$480$ cash to purchase supplies

$(2)$ Physical count revealed $$70$ of supplies on hand at the end year $2$

Based on this information which of the following journal entries would be required to recognize supplies expense at the end of Year $2?$