Bramble Computer Inc prepares annual financial statements. Below are some selected accounts and their balances on the June 30 trial balance before any adjustments have been made. An analysis of the account balances provided the following additional information: 1. Aphysical count of office supplies revealed $900 on hand on June 30 . 2. An annual insurance policy was purchased on June 1 for $6,000. 3. The office equipment was purchased on December 1 for $17,700 and has an estimated useful life of five years and no residual value. 4. Rent received in advance that remains deferred at June 30 is $300. 5. An additional $300 of wages has been earned but not yet paid. Using the above additional information, prepare the adjusting entries that should be made on June 30 (adjusting entries are made annually). (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)