The following additional information relates to needed adjustments. You must update the accounts from the previous question for Camino Visions.

1.)	A count of inventory showed that $2,460 in office supplies inventory remained at September 30.
2.)	The company's prepaid insurance purchased on September 1 requires an adjustment for the month of September.
3.)	The company's prepaid rent purchased on September 1 requires an adjustment for the month of September.
4.)	Camino Visions has 1 employee who earned a total of $3,110 in salaries during September that will not be paid until October 3.
5.)	The equipment invested on September 1 must be depreciated. Use the amount invested in equipment in Problem 21 ($65,000) as the cost. The salvage value is expected to be $4,100 at the end of its predicted 7-year life. Depreciation must be recorded for the month of September only.
6.)	The company evaluated work done on the project that was paid for in advance on September 6. Two thirds of the project was completed by September 30. An adjustment to unearned revenue is needed.

Required:

In the space provided (answer area), prepare adjusting journal entries to record your adjustments. You will need to create additional ledgers (T-accounts) for Accumulated Depreciation (165); Salaries Payable (210); Salaries Expense (680); Supplies Expense (685); Rent Expense (687), Insurance Expense (688) and Depreciation Expense (695).