On November $15,2024,$ Malcolm Ltd $($ML$)$ ordered a large volume of wine from a California winery for USD $950,000.$ The wine was delivered on December $10,2024.$ The accounts payable was due on January $31,2025.$ The relevant exchange rates are:

$$ November $15,2024$: $$1=$ USD $$0\mathrm{.}74$

$$ December $10,2025$: $$1=$ USD $$0\mathrm{.}76$

$$ December $31,2025$: $$1=$ USD $$0\mathrm{.}78$

$$ February $1,2026$: $$1=$ USD $$0\mathrm{.}75$

ML has made all year$-$end adjusting entries necessary for this foreign currency purchase. What entry would be made on Feb $1,2026,$ when payment is made to the supplier?