A partial tabular summary for Blue Spruce Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities Stockholders' Equity Acc. Unearn. Reatined Earning Prepaid Depr Int. Notes Rent Com Supplies + Insurance Equip. Equip Pay. Pay. Rev. Stock + Rev. Exp Bal. 3,690 4.140 29,700 -8.910 0 19.100 11.150 + + An analysis of the accounts shows the following, 1. 2. 3. 4 5. The equipment depreciates $280 per month Half of the unearned rent revenue was earned during the quarter. Interest of $420 is accrued on the notes payable. Supplies on hand total $850. Insurance expires at the rate of $460 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 for parentheses) in front of the amount entered for the particular Asset, Liability or Equity Item that was reduced) Assets Acc. Depr. Equip Supplies Equip Prepaid insurance 4,140 Bal 3,690 29.700 -8,910 1 2 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.) Liabilities Int. Pay Unearn. Rent Rev. Com. Stock Notes Pay 19,100 0 11,150 1 Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. Of 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 Div Rev. Depreciation Expense Interest Expense Rent Revenue Insurance Expense Utilities Expense Salaries & Wages Expense Supplies Expense