Sheffield 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. SHEFFIELD COMPANY Trial Balance (Selected Accounts) September 30, 2020 Debit Credit Supplies $4,160 Prepaid Insurance 4.680 Equipment 21,060 Accumulated Depreciation-Equipment $1,300 Unearned Rent Revenue 1.560 (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 supplies revealed $1,820 on hand on September 30. 2. A two-year life insurance policy was purchased on September 1 for $4,680. 3. Equipment depreciated $4,296 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $910. Using the above additional information, prepare the adjusting entries that should be made by Sheffield Company on September 30. (List oll debit entries before credit entries, Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation 1. (To record the amount of office supplies used) 2. (To record insurance expired) (To record monthly depreciation) (To record rent revenue) 3. Debit 00 00:00 Credit DO DE TO