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Kidman Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30, 2020 trial balance before any adjustments have been made Credit KIDMAN COMPANY Trial Balance (Selected Accounts) September 30, 2020 Accounts title Debit Supplies 3,200 Prepaid insurance 4,200 Equipment 16,200 Accumulated depreciation - Equipment Buildings 20,000 Accumulated depreciation - Buildings Unearned rent revenue 1,200 2,000 1,500 An analysis of the account shows the following: 1. A physical count of supplies revealed $1,400 on hand on September 30. 2. Insurance expires at the rate of $150 per month 3. Equipment has been depreciated $275 per month and buildings being depreciated $450 per month 4. The amount of unearned rent revenue that remains unearned at September 30 is $700. 5. Accrued salaries at September 30 is $2,450. REQUIRED Prepare the adjusting entries that should be made by Kidman Company on September 30, assuming that adjusting entries are made monthly