Martinez Company prepares monthly financial statements. Below are listed some selected accounts and their balances on the September 30 trial balance before any adjustments have been made for the month of September. MARTINEZ COMPANY Trial Balance (Selected Accounts) September 30, 2022 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Rent Revenue Debit Credit $2,592 4,608 15,552 $960 1,152 (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 $960 on hand on September 30. 2. A two-year life insurance policy was purchased on September 1 for $4,608. 3. Office equipment depreciates $2,496 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $300. Using the information given, prepare the adjusting entries that should be made by Martinez Company on September 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. (To record the amount of office supplies used) (To record insurance expired) (To record monthly depreciation)