Roy Services had completed all of its journal entries for the month of September 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared Roy Services Unadjusted Trial Balance September 30, 2019 Account Titles DR CR Cash $32,660 Accounts Recelvable $9.750 Prepaid Insurance $2,280 Equipment $13,490 Accounts Payable $25,560 Unearned Revenue $4,590 Bank Loan $1,050 Roy, Capital $18,428 Service Revenue $25,870 Interest Expense $148 Rent Expense $1,270 Salaries Expense $7,450 Telephone Expense $230 Travel Expense $8,220 Total 875498 $75,498 The following adjustments must be made at the end of September. Sep 30 The balance of prepaid insurance represents a 12-month policy. One month has been used, Sep 30 Depreciation of equipment for the month is $450. Sep 30 Roy Services has earned $1,170 that was previously unearned, Required Create the journal entries for the adjustments Do not enter dollar signs or commas in the input boxes Round your answers to the nearest whole number. Date Account Title and Explanation Debit 2019 Credit Sep 30 Expensed one month of insurance Sep 30 Depreciate equipment Sep 30 Depreciate equipment Sep 30 Earned revenue