Waterway 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. (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 $1,792 on hand on September 30 . 2. A two-year life insurance policy was purchased on September 1 for $4,608. 3. Equipment depreciated $4,224 per year. 4. The amount of rent received in advance that remains unearned at September 30 is $896. Using the above additional information, prepare the adjusting entries that should be made by Waterway Company on September 30. (List all 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 0 for the amounts.)