An analysis of the account balances by the company's accountant provided the following additional information: 1. A physical count of supplies revealed $1,400 on hand on September 30. 2. A two-year life insurance policy was purchased on June 1 for $3,600. Equipment depreciated $3,300 per year. The amount of rent received in advance that remains 3. 4. unearned at September 30 is $700. Debit $ 3,200 Credit Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment 4,200 16,200 $1,000 Unearned Rent Revenue 1,200 Instructions Using the above additional information, prepare the adjusting entries that should be made by Kidman Company on September 30.