Smith 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. SMITH COMPANY Trial Balance (Selected Accounts) September 30, 2021 Credit Computer Supplies Prepaid Insurance Office Equipment Stationery on hand Accumulated Depreciation Equipment Unearned Rent Revenue Debit RM 5,400 6,300 32,400 1,000 RM2,000 2,400 (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 Computer supplies revealed RM1,600 on hand on September 30. 2. A two-year life insurance policy was purchased on June 1 for RM7,200. 3. Office equipment depreciated RM6,000 per year. 4. The amount of rent received in advance that remains unearned at September 30 is RM800. 5. Stationery used during September RM600. Required: Using the above additional information, prepare the adjusting entries that should be made by Smith Company on September 30. (15 marks)