Unruh Company prepares monthly financial statements. Below are listed some selected accounts and their

Unruh Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30th trial balance before any adjustments have been made for the month of September.

                                     UNRUH COMPANY

                      Trial Balance (Selected Accounts)

                              September 30, 2011

                                                            Debit              Credit

     Office Supplies ...........................  $ 2,700

     Prepaid Insurance ........................    4,200

     Office Equipment ........................   16,200

     Accumulated Depreciation——Office Equipment ....     $900

     Unearned Rent Revenue ..........................            1,200

     (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 $1,200 on hand on September 30.

     2. A two-year life insurance policy was purchased on June 1 for $4,800.

     3. Office equipment depreciated $5,400 per year.

     4. The amount of rent received in advance that remains unearned at September 30 is $500.

Instructions:

Using the above additional information, prepare the adjusting entries that should be made by Unruh Company on September 30.