Mookie The Beagle Concierge purchased $$1,439\mathrm{.}50$ of Office Supplies & Software during January

At the end of the accounting period on January $31,$ Mookie The Beagle Concierge still had

$$300\mathrm{.}00$ of unused supplies on hand. The $$300\mathrm{.}00$ of supplies is an asset with future benefit. Since

Mookie The Beagle Concierge recorded the entire $$1,439\mathrm{.}50$ as Office Supplies & Software

$($Expense$),$ an adjusting entry is needed to bring accounts up to date at January $31.$

$(1)$ Complete the following table.