3-26 DO IT! The ledger of Zhu Company on March 31, 2017, includes these selected accounts before adjusting entries are prepared. (amounts in thousands) Prepaid Insurance 3,600 Supplies 2,800 Equipment 25,000 Unearned Service Revenue Accumulated Depreciation-Equipment 9,200 Debit 5,000 Prepare the adjusting entries for the month of March. Credit 4. One-half of the unearned service revenue was performed in March. Unearned Service Revenue Service Revenue 4,600 4,600 Before After Accounts DR CR Accounts DR CR Prepaid 3,600 Prepaid Insurance Insurance Supplies 2,800 Equipment 25,000 Supplies Equipment Accumulated 5,000 Accumulated Depreciation- Depreciation- Equipment Equipment Unearned 9,200 Service Revenue Unearned Service Revenue 3-27 LO 5 LO 5