52%- 35. The ledger of Thurston Rental Agency on March 31 of the current year includes these selected accounts before adjusting entries have been prepared Debits Credits Prepaid Insurance Supplies Equipment Accumulated Depreciation Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Wage Expense $3,600 3,990 25,000 Equipment $8,400 20,000 10,674 60,000 14,000 An analysis of the accounts shows the following. 1. The equipment depreciates $292 per month. 2. Half of the unearned rent revenue was carned during the quarter 3. Interest of $301 is accrued on the note payable 4. Supplies on hand total $628 5. Insurance expires at the rate of $242 per month. Prepared the adjusting entries at March 31, assuming the entries are made quarterly