Scotsman Company prepares monthly financial statements. Below are listed some selected accounts and their balances in January 31 trial balance before any adjustments have been made for the month of September. SCOTSMAN COMPANY Trial Balance (Selected Accounts) January 31, 2019 Supplies Prepaid Insurance Equipment Accumulated DepreciationEquipment Unearned Rent Revenue Debit Credit $3,200 4,200 16,200 $1,000 1,200 (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 supplies revealed $1,000 on hand on January 31.(* 1000) 2. A two-year life insurance policy was purchased on January1 for $4,800. 3. Equipment depreciated $3,000 per year. 4. The amount of rent received in advance that remains unearned at January 31 is $500 Instructions 1- prepare the adjusting entries that should be made by Scotsman Company on January 31. 2- Prepare adjusted trial balance