Shamrock Company prepares annual financial statements. Below are some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the year ended September 30, 2024. Shamrock Supply Trial Balance (Selected Accounts) September 30, 2024 Supplies Prepaid insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Debit Credit $3,200 5,760 19.200 $6,870 1,210 (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 $1.210 on hand on September 30. 2. A one-year life insurance policy was purchased on June 1 for $5,760. 3. 4. Office equipment is expected to have a life of five years. Depreciation is recorded monthly. The amount of rent received in advance that remains unearned at September 30 is $910. Prepare the adjusting entries that should be made by Shamrock Company on September 30. (List all debit entries before credit entries Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 125.) No. Account Titles Debit Credit 1 2. Debit Credit