Q5 (20 poists) Alpman Company prepares monthly finaecial statements. Below are listed some selected aosousts and their balances in the September 30 trial balance before any adjustments have been made for tbe month of September. AL.PMAN COMPANY Trial Balanoe (Selocted Accounts) September 30,2022 (Note: Debit column does not equal credit column bscause this is a paruial listing of selocted ascover balances) An analysis of the account balances by the company's accountant provided the folloring additional information: 1. A physical count of office supplies revealed 21,800 on hand on September 30 . 2. A two-year life insurance policy was purchased on July 1 for 3,600. 3. Office equipment depreciated $3,000 per year. 4. The amount of rent received in advance that remains unearned at September 30 is f800. Instructions: Using the above additional information, prepare the adjusting entries that should be made by Alpman Company on September 30