2. One-third of the deferred revenue related to rent is still unearned at the end of the quarter. 3. The bank loan payable has an interest rate of 6%. Interest is paid on the first day of each following month and was last paid on March 1, 2024. 4. Supplies on hand total $11,850 at March 31. 5. The one-year insurance policy was purchased for $36,400 on January 1 . 6. Income tax is estimated to be $14,200 for the quarter. Prepare the quarterly adjusting entries required at March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,234.) 3. Mar. 31 4. Mar. 31 5. Mar. 31 6. Mar. 31 The ledger of Sheridan Corporation has the following account balances at the company's first year end of October 31, 2025. Date Account Titles and Explanation Debit Credit Oct. 31 (To close revenue account) Oct. 31 (To close expense accounts) Oct. 31 (To close income summary) Oct. 31 (To close dividends declared)