A partial tabular summary for Blossom Company on March $31$ of the current year includes the selected accounts below before adjusting entries have been prepared.

An analysis of the accounts shows the following.

The equipment depreciates $$350$ per month.

Half of the rental services related to unearned rent revenue was provided during the quarter.

Interest of $$488$ is accrued on the notes payable.

Supplies on hand total $$1,037.$

Insurance expires at the rate of $$488$ per month.

Prepare a tabular summary to record adjustments at March $31,$ assuming that adjustments are made quarterly. $($If a transaction results in a decrease in Assets, Liabilities or Stockholders'Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$

Prepare a tabular summary to record adjustments at March $31,$ assuming that adjustments are made quarterly. $($If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$

Prepare a tabular summary to record adjustments at March $31,$ assuming that adjustments are made quarterly. $($If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$