A partial tabular summary for Howard Rental Agency on March $31$ of the current year includes the accoun

below before adjustments have been prepared.

An analysis of the accounts shows the following.

The equipment depreciates $$280$ per month.

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

Interest of $$400$ is accrued on the notes payable.

Supplies on hand total $$850.$

Insurance expires at the rate of $$400$ per month.

Prepare a tabular summary to record adjustments at March $31,$ assuming that adjustments are made

quarterly.