Plover Corporation 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. PLOVER CORPORATION Trial Balance September 30, 2022 Credit Debit $12,300 2,700 5,775 16,200 Cash Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts payable Deferred revenue Common shares Retained earnings Rent revenue $ 540 1,100 1,200 10,000 18,925 6,360 Time left 1:53:04 Salaries Expense Total 1.150 $38.125 $38.125 An analysis of the account balances provided the following additional information 1. A physical count of supplies revealed $1,200 on hand on September 30, 2. A two-year insurance policy was purchased on June 1 for $6,600 3. The equipment was purchased on July 1 for $16,200 and has an estimated useful life of five years. 4. Rent received in advance that remains uneared at September 30 is $500 5. Income tax of $800 is owed Instructions (a) Using the above additional information, prepare the adjusting entries that should be made by Plover on September 30 (adjusting entries are made on a monthly basis) (b) Prepare an adjusted trial balance at September 30