An analysis of the account balances by the company's accountant provided the following additional information: 1. A physical count of supplies revealed $1,316 on hand on September 30. 2. A two-year life insurance policy was purchased on September 1 for $3,384. 3. Equipment depreciated $3,108 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $658. Using the above additional information, prepare the adjusting entries that should be made by Sunland Company on September 30. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation 1. Supplies Expense Supplies (To record the amount of office supplies used) 2. Insurance Expense Prepaid Insurance Debit 3008 3384 Credit I 3008 3384