Xafra Cyber purchased $$920$ of office supplies during January $2024.$ At the end of the accounting period on January $31,$ Xafra Cyber still had $$220$ of unused supplies on hand. The $$220$ of supplies is an asset with future benefit. Since Xafra Cyber recorded the entire $$920$ as Office Supplies & Software $($Expenses$),$ an adjusting entry is needed to bring accounts up to date at January $31.$

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