DTL Company prepares annual financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the year ended September 30, 2019. DTL COMPANY Trial Balance (Selected Accounts) September 30, 2019 Debit Credit Office Supplies $ 2,500 5,400 18,600 Prepaid Insurance. Office Equipment. Accumulated Depreciation Office Equipment. Unearned Rent Revenue. $ 6,480 1,400 (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 $1,400 on hand on September 30. 2. A one-year life insurance policy was purchased on June 1 for $5,400. 3. Office equipment is expected to have a life of 5 years. Depreciation is recorded monthly. 4. The amount of rent received in advance that remains unearned at September 30 is $600. Instructions Prepare the adjusting entries that should be made by DTL Company on September 30, 2019. Hint: Use this format! Account title Debit Credit 1) XX $ XX $