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, 2013
		Debit	Credit
	Office Supplies	$ 2,700
	Prepaid Insurance	4,200
	Office Equipment	16,200
	Accumulated DepreciationOffice 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 $1,000 on hand on September 30.
2	A two-year life insurance policy was purchased on June 1 for $4,800.
3	Office equipment depreciates $6,000 per year.
4	The amount of rent received in advance that remains unearned at September 30 is $400.
Instructions
Using the above information, prepare the adjusting entries that should be made by Scotsman Company on September 30.