A company purchased $9761 for 10 months worth of insurance and recorded it in the Prepaid Insurance account at August 1. The insurance policy begins September 1. At September 30, the company should record an adjusting entry for Blank 1. Calculate the answer by read surrounding text. . (Note: Round answer to the nearest whole number; enter 0 if no adjusting entry is necessary; enter numbers only; no commas, periods, etc.)