At the end of $20$X$1,$ Dayton counts its gardening supplies and finds that it has $$169$ on hand. What adjusting entry, if any, should Dayton make at $12/31/$X$1$ for gardening supplies?

Recall from question #$1$ that Dayton had $$220$ of gardening supplies at the beginning of $20$X$1$ and that they purchased $$74$ of gardening supplies on $4/1/$X$1$

How does this entry affect net income?