CLO S: Write adiusting entries for deferred and accrual items Q4) Scotsman Company prepares monthly financial statements. Below are listed some selected accoumts and their bulances in the September 30 trial balance before any adjusiments have been made for the month of September SCOTSMAN COMPANY Trial Balance (Selected Accounts) September 30, 2017 (amounts in thousands Prepaid insurance Supplies Office equipment Accumulated depreciation-equipment Uneamed rent revenue Debit S3,150 2,700 16,200 credit 1,000 1,200 Nole: Debit column does sot equal credit column because this is a partial listing of selected account balances) An analysis of the account balances by the company's accoumtans provided the following additional information: 1. A physical count of office supplies revealed 800 on hand on September 30. (2.5 marks) 2. A two-year life insurance policy was purchased on June l for E3,600(25 marks) 3. Office equipment depreciated 3,000 per year. (2 5 marks) 4. The amount of rent received in advance that remains unearned at September 30 is f 400. (2.5 marks) Instructions Scotsman Company on September 30. Using the above additional information, prepare the adjusting entries that should be made by Debit Credit Transaction Account title 2