Acme Company prepares monthly financial statements. Below are listed some selected accounts and their balances on the Septeinber 30 trial balance before any adjustments have been made for the month of September. ACME COMPANY Trial Balance (Selected Accounts) September 30,2025 Accumulatedvepreciatuon-Equpment$UnearnedRentRevenue1,0001,200 (Note: Debit column does not equal credit column because this is a partial listing of selected account balances.) An analysis of the account balances by the company's accountant provided the following additional information: 1. A physical count of office supplies revealed $1,200 on hand on September 30 . 2. A two-year life insurance policy was purchased on September 1 for $4,800. 3. Office equipment depreciates $3,000 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $500. Instructions Jsing the information given, prepare the adjusting entries that should be made by Acme Company on September 30