The ledger of Umatilla, Inc. on March 31, 2017, includes the following selected accounts before adjusting entries.

Debit Credit Supplies 2,500 Prepaid Insurance 2,400 Equipment 30,000 Unearned Service Revenue 10,000 An analysis of the accounts shows the following.

1. Insurance expires at the rate of $300 per month.

2. Supplies on hand total $900.

3. The equipment depreciates $200 per month.

4. During March, services were performed for two-fifths of the unearned service revenue.

Prepare the adjusting entries for the month of March.