Martinez Company prepares annual financial statements. Below are some selected accounts and their balances in the September $30$ trial balance before any adjustments have been made for the year ended September $30,2024.$

Martinez Supply

Trial Balance $($Selected Accounts$)$

September $30,2024$

Debit

Credit

Supplies

$$3,200$

Prepaid insurance

$5,730$

Equipment

$19,500$

Accumulated Depreciation$-$Equipment$|$

$$7,110$

Unearned Revenue

$1,250$

$($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 $$1,250$ on hand on September $30.$

$2.$ A one$-$year life insurance policy was purchased on June $1$ for $$5,730.$

$3.$ Office equipment is expected to have a life of five years. Depreciation is recorded monthly.

$4.$ The amount of rent received in advance that remains unearned at September $30$ is $$980.$

Prepare the adjusting entries that should be made by Martinez Company on September $30.$Martinez Company prepares annual financial statements. Below are some selected accounts and their balances in the September $30$

trial balance before any adjustments have been made for the year ended September $30,2024.$

$($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:

A physical count of office supplies revealed $$1,250$ on hand on September $30.$

A one$-$year life insurance policy was purchased on June $1$ for $$5,730.$

Office equipment is expected to have a life of five years. Depreciation is recorded monthly.

The amount of rent received in advance that remains unearned at September $30$ is $$980.$

Prepare the adjusting entries that should be made by Martinez Company on September $30.($List all debit entries before credit

entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.125.)$

No$.$ Account Titles

Debit

Credit