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. Assets Liabilities Stockholders' Equity Reatined Earning Acc. Depr. Equip -7,830 Prepaid Supplies + Insurance 3.810 2.250 + Unearn. Rent Rev. 10,600 + Int. Pay. + 0 Com. Stock Notes Pay. 19,200 Equip. 26.100 + Rev. Exp. Bal 1 An analysis of the accounts shows the following, The equipment depreciates $400 per month. 2 Half of the unearned rent revenue was earned during the quarter. Interest of $580 is accrued on the notes payable, Supplies on hand total $800. Insurance expires at the rate of $250 per month. 3. 4 5. 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.) Stockholders' Equity 5. Insurance expires at the rate of $250 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.) Stockholders' Equity Retained Earnings Exp. . Rev. Div 1200 5300