JONAH COMPANY Trial Balance (Selected Accounts) September 30, 2019 Debit Office Supplies $2,700 Prepaid Insurance 5.400 Office Equipment... Accumulated Depreciation-Office Equipment 16,200 Unearned Rent Revenue ..... $ 6,480 1.200 (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 $1,200 on hand on September 30. 2. A one-year life insurance policy was purchased on June 1, 2019 for $5,400. . Office equipment is expected to have a useful life of 5 years. Depreciation is recorded monthly. The amount of rent received in advance that remains unearned at September 30 is $500. tructions pare the adjusting entries that should be made by Jonah Company at year end on September 30