Scotsman Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the month of September. SCOTSMAN COMPANY Trial Balance (Selected Accounts) September 30, 2017 Debit Credit Supplies 2,700 Prepaid Insurance 3,150 Office Equipment 16,200 Accumulated Depreciation-Equipment. 1,000 Unearned Rent Revenue. 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 office supplies revealed 800 on hand on September 30. 2. A two-year life insurance policy was purchased on June 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 400. Instructions Using the above additional information, prepare the adjusting entries that should be made by Scotsman Company on September 30. Topic 2 Compelting The Acounting Cycle (30%) The worksheet for Boone Mailing Center appears below. Using the adjustment data below, complete the worksheet. Add any accounts that are necessary. Adjustment data: (a) Prepaid rent expired during August, $2. (b) Depreciation expense on equipment for the month of August, $8. (c) Supplies on hand on August 31 amounted to $4. (d) Salaries and wages expense incurred at August 31 but not yet paid amounted to $12