0 E4.9 (LO 2, 3), AP The ledger of Howard Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies $ 3.000 Prepaid Insurance 3,600 Equipment 25,000 Accumulated Depreciation-Equipment 8,400 Notes Payable 20,000 Unearned Rent Revenue 12,400 Rent Revenue 60,000 Interest Expense Salaries and Wages Expense 14,000 An analysis of the accounts shows the following 1. The equipment depreciates $280 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $400 is accrued on the notes payable. 4. Supplies on hand total 5850. 5. Insurance expires at the rate of $400 per month Instructions Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly, Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense