The account balances appearing on the trial balance (below) were taken from the general ledger of irick's copy Shop at September 30 . Additional information for the month of September which has not yet been recorded in the accounts is as follows: (a) A physical count of supplies indicates $300 on hand at September 30 . (b) The amount of insurance that expired in the month of September was $200. (c) Depreciation on equipment for September was $400 (d) Rent oived on the copy shop for the month of September was $600 but will not be paid until october. Instructions: Using the above information write the adjusting entries