Kroger Co. prepares monthly financial statement. The following shows some selected financial data and their balance on 9/30 trial balance before any adjustments have been made for the month of September: Additional information about the company: a. A physical count of office supplies revealed $1,000 on hand on September 30. b. A two-year life insurance policy was purchased on September 1 for $4,800. c. Office equipment depreciates $3,000 per year. d. The amount of rent received in advance that remains unearned at September 30 is $300. Prepare adjusting entries for the month of September that should be made by Kroger. Enter the Account No. (instead of account name) for your answers: \begin{tabular}{|c|c|c|c|} \hline Adjusting Events & \begin{tabular}{l} Debit (Enter the \\ Account No. instead \\ of account name for \\ your answers:) \end{tabular} & \begin{tabular}{l} Credit (Enter the \\ Account No. instead \\ of account name for \\ your answers:) \end{tabular} & Amount \\ \hline \begin{tabular}{l} a. A physical count of \\ office supplies \\ revealed $1,000 on \\ hand on September \\ 30 \end{tabular} & & & $ \\ \hline \begin{tabular}{l} b. A two-year life \\ insurance policy was \\ purchased on \\ September 1 for \\ $4,800. \end{tabular} & & & $ \\ \hline \begin{tabular}{l} c. Office equipment \\ depreciates $3,000 \\ per year. \end{tabular} & & & $ \\ \hline \begin{tabular}{l} d. The amount of rent \\ received in advance \\ that remains unearned \\ at September 30 is \\ $300. \end{tabular} & & & $ \\ \hline \end{tabular}