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 $30,2011$

$($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:

A physical count of office supplies revealed $1,000$ on hand on September $30.$

A two$-$year life insurance policy was purchased on June $1$ for $3,600.$

Office equipment depreciated $6,000$ per year.

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 $30.$