Interest expense incurred; not yet paid. -8. are accounts and their balances in the September 30 trial balance before any adjustments have b made for the month of September. SCOTSMAN COMPANY Trial Balance (Selected Accounts) September 30, 2012 DebitCredit 2,700 4,800 16,200 Supplies Prepaid Insurance.. $1,000 1,200 Unearned Rent Revene (Note: Debit column does not equal credit column because this is a partial listing of selec account balances) An analysis of the account balances by the company's accountant provided the follov additional information: 1. A physical count of supplies revealed $1,000 on hand on September 30. 2. A two-year life insurance policy was purchased on June 1 for $4,800. 3. Equipment depreciated $6,000 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $500. Instructions Using the above additional information, prepare the adjusting entries that should be made Scotsman Company on September 30