Supplies were purchased for $1,360 on the 12th of may. Would I have to debit the supplies expense account $940 or $420. - What would the manual journal entry for this be?

2023 On the 31t May 2023 , only $420 worth of gardening supplies purchased on the 12th May remained on hand. (Add a new expense occount "Gardening Supplies Expense". Use "515" as the Account Code. Ensure you SAVE the detalls.)