Trial Balance (Selected Accounts) September 30, 2023 (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 office supplies revealed $1,500 on hand on September 30 . 2. A two-year life insurance policy was purchased on June 1 for $6,000. 3. Office equipment depreciated $2,400 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $300. Instructions Using the above additional information, prepare the adjusting entries that should be made by