The ledger of Lefevour, Inc. on March 31, 2012, inclu counts before adjusting entries. Debit Prepaid Insurance Supplies Equipment Unearned Service Revenue 2,400 2,500 30,000 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $300 per month. 2. Supplies on hand total $1,100. 3. The equipment depreciates $500 per month. 4. 2/5 of the unearned service revenue was earned in March. Prepare the adjusting entries for the month of March.