As of December $31,$ Cookie Creations' year$-$end, the following adjusting entry data are provided.

$1.$ A count reveals that $$45$ of brochures and posteres $($supplies$)$ were used.

$2.$ Depreciation is recorded on the baking equipment purchased in November. The baking equipment has a useful life of $5$ years. Assume that $2$ months' worth of depreciation is required.