- Part IV (15 points) Sunkan Company prepares monthly financial statements Bal l ested counts and their balances on the September 30 trial balance, before any adjustments have been made for the month of September. Credit Supplies .. Prepaid Insurance ..... Equipment Accumulated Depreciation Equipment ....... Uncamed Rent Revenue ... Debit $5,400 9,600 32.400 $2,000 2,400 An analysis of the account balances by the company's accountant provided the following additional information: 1. A physical count of office supplies revealed S2,000 on hand on September 30. 2. A two-year life insurance policy was purchased on September 1 for $9.600. 3. Office equipment depreciates $6,000 per year. 4. The amount of rent received in advance that remains uneamed at September 30 is $600. 5. Accrued salaries at September 30 are $4.000. equired Using the information given, prepare the adjusting entries that should be made by Sunkan Company on September 30. Omit explanations, and skip a line between transactions. General Journal Date Account Title Debit Credit