The unadjusted trial balance (below) of Enigma Co as at 30 September 2023: Additional information for the month of September 2023 whith has not yet been recorded in the accounts is as follows: (a) A physical count of supplies indicates $300 supplies on hand as 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 owed for the month of September was $600 but will only be paid in October. Required: (a) Prepare the Joumal Entries for adjustments in the month of September 2023. (8 marks) (b) Prepare the Income Statement for month ended 30 September 2023. (8 marks)