A partial tabular summary for Howard Rental Agency on March 31 of the current year includes the accounts below before adjustments have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $280 per month. 2. Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $400 is accrued on the notes payable. 4. Supplies on hand total $850. 5. 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