Shendan Co. provides music lessons to many clients across the city. The following information is available to be used in recording annual adjusting entries at the company's September 30, 2017, year end . on october 1, 2016, the company had a balance of $2,020 in its supplies account. Additional supplies were purchased during the yeartotalling $1,870. The supplies inventory on September 30, 2017, amounts to sg9o On November 1,2016, Sheridan purchnsed a one-year insurance policy for $3,06 3. Onanuary 2, 2017, a client paid $1,680 for six months of lessons starting April 2, 2017 1. On February 1, 2017, sheridan purchased a grand plano (to be used in music lessons) for $32,400. The piano's estimated useful life is 18 years. 5. On May 1, 2017, Sheridan borrnwed 29 460 trim the bank and signed 10-month, 89 rich, payable. Interest and printipal are to b? paici at maturity. 6. On August 1, 2017, Sheridan signed a contract with a neighbourhood school to provide weekly piano lessons to some of its students for a fee of $1,880 per month. The contract called for lessons to start on September 1, 2017. The school has not yet been sent an invoice for the month of Soptember. ? On August 15, 2017, the company paid $9,000 to Pinnacle Holdings to rent additional studio space for nine months starting september 1 her an recor the paymentas Prepaid Rent. 8. Sheridan's ristrutors have earner salaries tf S2 570 fcr the 1st wer.k of September 2017. This ?miint will be pid to the instru' tors can the next par ciny: Ortober 6, 7017 9. Music lessons were provided to a local church group for $1,380 on September 30, 2017. Sheridan has not yet invoiced the roup or recorded the transaction. 10. In early ctober 2017, Shendan received an invoice for $940 from the utility company for September utilities. The amount has not yet been recorded or paid Prepare the adjusting journal entnes Credit accnunt titles are automatically indented when anaoun' is enternt o not .ndent manually. Reind answers to the nearest whole dollar, e.g. 5,27 TI no entry is reqmro selert "No Fntry" for the account titles and enter 0 for the amounts. No. Date Account Titles and Explanation Debit Credit 1. 5ept. 30 Supplas Exp Supplias 2. Sept. 30 Insuranc Expans Prepaid Tnsurance 3. Scpt. S0 Unearned Revenue